APPLICABILTY OF THE IGST ON IMPORT OF SOFTWARE

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..... APPLICABILTY OF THE IGST ON IMPORT OF SOFTWARE
Query (Issue) Started By: - GVSSR shankar Dated:- 20-8-2019 Last Reply Date:- 26-8-2019 Goods and Services Tax - GST
Got 3 Replies
GST
Dear .....

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..... Sir, if the Importer got the Software through cloud and the same is claimed in followed shipment invoice. since it is non physical item at the time of the import. what is the GST Notification for suc .....

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..... h item to claim as the imported item. Reply By Alkesh Jani: The Reply: Sir, In this regards, my point of view is that Software is falling under HSN Code 997331. It is import of Service. However, No .....

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..... Bill of Entry can be filed in case of services, You are required to pay IGST under RCM basis, as per Sl.No.1 of Notification No.10/2017-IT (Rate) dated 28.06.2017 (as amended from time to time). You .....

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..... can show this under RCM in GSTR-1. As you are eligible of ITC you can show the same at Table 4 (A) (2) of GSTR-3B. Our experts may correct me if mistaken. Thanks, With regards Reply By KASTURI SE .....

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..... THI: The Reply: I support the views of Sh.Alkesh Jani Ji. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Shri Alkesh is correct in his advice.
Discussion Forum - Knowledge Sharing .....

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