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GST ON SOFTWARE USAGE CHARGES (PAYMENT TO FOREIGN COMPANY )

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07 March 2020 Dear Sir,
We are exporter of Carpets in Varanasi (U.P.) and we have to use data integration software in which we fill exported goods details .
for usage of the software we will make payments in USD to a US based company.
My query is that whether we are liable to pay GST on such usage of software or not.
If yes please guide me with relevant section /clause mentioned in GST act.

Thank you in Advance


07 March 2020 Yes you are liable to pay IGST under RCM. Refer section 9(3) under imports.



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