TDS APPLICABLE OR NOT ON SOFTWARE IMPORT

This query is : Resolved 

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

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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