Question 5: Mr. A of India imported certain taxable services from Mr. B of USA on 1.9.2020. Invoice is also issued by Mr. B on the same date. Determine the point of taxation in the following case- (a) If payment is made by Mr. A on 1.10.2020. (b) If payment is made by Mr. A on 15.3.2021. Mr. A being the recipient of service liable to pay GST u/s. 5(3) of the IGST Act,2017