Software import

This query is : Open

C.A. Deepak Kakkar (Querist)
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21 March 2012 Dear All

Please help on following query:

One of my client to start a business of software import from microsoft singapore in the form of online access with password key. After that software to be sold in india to end user.

Software selling to local end user will attract service tax as well as VAT/Sales Tax.

Now my question is will import of software attract service tax under reverse charge method ie.e import of services??

& what about import custom duty applicability on import of softwares?

Regards
Deepak Kakkar

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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21 March 2012 There is NO SERVICE offered to the client when the software is sold electronically/digitally. It is a mere BUY-n-SELL transaction like any other 'goods'.

please Read the link before query. :

https://www.caclubindia.com/forum/import-of-software-service-tax-issues-167292.asp

C.A. Deepak Kakkar

C.A. Deepak Kakkar (Querist)
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21 March 2012 Sir

This is for sure that on selling software to end user service tax as well as sale tax/VAT is payable.

My question is specifically related to import transaction, whether service tax will be paid under import of services rules?? if you can help out.

Also link u have written is not accessible.

Thanks
Deepak

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