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TDS APPLICABLE OR NOT ON SOFTWARE IMPORT

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(Querist)
07 January 2022 Dear Experts,
Please confirm GST & TDS are Applicable or not in Software Import from South Korea delivery Through Email.
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B Sathyanarayanan

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B Sathyanarayanan (Expert)
07 January 2022 not applicable on imports through electronic mode and you are exempt from TDS and RCM ,but you import physically through post or courier , you have to deduct RCM on freight

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