TaxTMI 
TaxTMI 
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
GST TAXABILITY
CABIJENDERKUMAR BANSAL
Reverse charge GST applies to imported online software licences; the recipient must account for tax despite credit-card payment. Expert advice states that when a person purchases online software licence keys sent by email from abroad and sells them to Indian customers, GST is payable by the recipient under the reverse charge mechanism; payment by credit card does not affect the recipient's liability to account for GST on the imported intangible supply. (AI Summary)
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