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Rajkumar Gutti (Querist)
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06 June 2026 AI subscription paid in INR to foreign party.
Can tds liable. If yes in which sec. & percentage
Can gst rcm applicable

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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06 June 2026 Likely applicable under Section 195 (as Royalty/FTS). The rate depends on the DTAA; check if the foreign entity has a TRC. RCM is applicable (typically 18% IGST) as an import of OIDAR services; ITC is usually available if used for business.

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