Import export on line market survey software

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Rajkumar Gutti (Querist)
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04 May 2026 Online market survey ( digital goods ) subscription sac code 997331. The said services, digital goods, ( online import export market survey software ) party resale to us as it is purchased from original party.
The subscription is for one year. Is tds applicable, if yes, which sec. & what rate.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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04 May 2026 If the payment is for software subscription/licence/right to use, TDS should be examined under Section 194J. Generally, software licence/royalty is treated at 10%, while technical service may be 2%. If it is only purchase of software/digital goods for resale without royalty/service element, TDS may not apply. Invoice and agreement wording will decide.

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