TDS on OIDAR service received from a Non resident Online service provider without PAN.
This query is : Resolved
29 September 2023
Dear Colleagues ,
A client has received the following services from Shopify Commerce Singapore Pte. Ltd:
1)Apps 2)Transaction fees 3) subscription
All these fall under the HSN 998315 - Hosting and information technology (IT) infrastructure provisioning services.
This entity is registered as an Non resident Online service provider with the GST department.
These transactions would be liable for RCM as the service recipient is a registered entity.
If we deduct TDS then we would be liable to pay 20.8% as no PAN is available . In case TDS is applicable but we are disallowing then we have to disallow 100%.
My question is whether TDS would apply for the said transaction.
(As per my understanding shopify does not have PE in India)
A client has received the following services from Shopify Commerce Singapore Pte. Ltd:
1)Apps 2)Transaction fees 3) subscription
All these fall under the HSN 998315 - Hosting and information technology (IT) infrastructure provisioning services.
This entity is registered as an Non resident Online service provider with the GST department.
These transactions would be liable for RCM as the service recipient is a registered entity.
If we deduct TDS then we would be liable to pay 20.8% as no PAN is available . In case TDS is applicable but we are disallowing then we have to disallow 100%.
My question is whether TDS would apply for the said transaction.
(As per my understanding shopify does not have PE in India)
30 September 2023
TDS applicable under section 195 20% .
No need for PAN.
No need for PAN.
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Price inclusive or exclusive of GST while made entry in P& L Account
- Dep. as per companies act
- TDS on Complimentary "Desi Ghee and Gold Coin" Provided to KBC Contestants
- Applicability of GST on Salary Reimbursement Component
- Tds on commission charges
- Minimum tax payable to file Updated return
- UDIN ISSUE
- Salary from Qatar in Dollars in India
- Renovation exp. in flat by family member
- Tax rate change regarding
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Starting trading business
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
Quick Links
ARTICLESHIP
21 September 2026
CA Article Assistant
KK & Company Chartered Accountant
Pune
CA Inter
View Details
CCI
Pro
CAclubindia
