Question: Which type of charge is on import of Service, since these are included in the definition of supply not mentioned in List of specified services under 9(3), but since it is a tax on inward supply, tax is paid on reverse charge basis, but it cannot be said officially reverse charge.
Answer: The entry is present under IGST Act. Please refer to Notification No. 10/2017-Integrated Tax (Rate). Import of service will attract IGST.
 of CGST Act, tax on imported services is paid under reverse charge mechanism as per IGST provisions.){kind=link}