GST TAXABILITY

[CABIJENDERKUMAR BANSAL]

QUERY - One person purchases the online software license eg Antivirus keys. All keys come in email. The person sell those keys to Indian customers. Whether he needs to pay gst on import of goods as receiver.? Payment made by him through his credit card

AI Summary

GST Obligations on Online Software Licenses: Reverse Charge Basis Requires Receiver to Pay Tax on Imports A query was raised regarding the Goods and Services Tax (GST) obligations for a person purchasing online software licenses, such as antivirus keys, and selling them to Indian customers. The question was whether GST needs to be paid on the import of these goods as the receiver, given that the payment is made via credit card. Two responses agreed that GST should be paid on a reverse charge basis, indicating the responsibility of the receiver to pay the tax.