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)
CAclubindia
