Taxation of cross border services: draft rules propose a dedicated levy and seek public comments on service categorisation. Proposes the Taxation of Services (Provided from outside India and Received in India) Rules, 2006 to levy service tax on services provided from abroad and received in India, replacing reliance on the existing Explanation to sub-clause (105) and aligning with principles of the Export of Services Rules, 2005. The Ministry solicits comments on the draft, notably the categorisation of fifteen included services under Rule 3(2), and requests submissions to the Tax Research Unit at the given address and email by the stated deadline.
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Taxation of cross border services: draft rules propose a dedicated levy and seek public comments on service categorisation.
Proposes the Taxation of Services (Provided from outside India and Received in India) Rules, 2006 to levy service tax on services provided from abroad and received in India, replacing reliance on the existing Explanation to sub-clause (105) and aligning with principles of the Export of Services Rules, 2005. The Ministry solicits comments on the draft, notably the categorisation of fifteen included services under Rule 3(2), and requests submissions to the Tax Research Unit at the given address and email by the stated deadline.
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