TDS on OIDAR service received from a Non resident Online service provider without PAN.

This query is : Resolved

CA. Sebastian Thomas (Querist)
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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)

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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30 September 2023 TDS applicable under section 195 20% .
No need for PAN.

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