Whether TDS u/s 195 required on foreign hosting / SaaS payments where GST RCM is paid

I seek guidance on applicability of TDS under Section 195 on certain foreign service payments.

Facts:

• Indian business entity(Sole proprietor)

• Payments made to non-resident service providers via credit card

• Nature of services:

  • VPS hosting from a Europe company (no PE in India) (>30k RS per year)

  • Domain registration from Hostinger (Singapore) (<30k RS per year)

  • API-based services from US Provider (less than 30k RS per year)

Treated as import of services and GST paid under RCM

Issue for clarification:

1. Does payment of GST under RCM automatically trigger TDS u/s 195?

2. If the income is in the nature of business income of the non-resident and not taxable in India due to absence of PE under relevant DTAA, is TDS still required?

3. TDS Rates