Assessee providing services from outside India to the client in India like providing data or information, retrievable or otherwise, to any person in electronic form through a computer network; online supplies of digital content (movies, television shows, music and the like), digital data storage;
What will the GST liability on Assessee?
According to sec 9(5)
Where an e commerce operator does not have a physical presence in taxable territory, any person representing such e commerce operator for any purpose in taxable territory shall liable to pay tax
Also registration is mandatory for e commerce operator irrespective of threshold limit
CAclubindia
