TaxTMI 
TaxTMI 
kindly clarify:
apart from GST @ 18%, any tax is to be paid whilst making payment to the Overseas supplier for the import of designs and drawings thru digital form.(no physical import).
regards
J Ramamurthy
7299162725
non physical import of drawings and designs.
03 May 2018 
4 Replies 
4760 Views Asked by
GST on import of drawings and designs applies; royalty payments are taxable services and attract GST under service law.
Only Goods and Services Tax is chargeable on payments to an overseas supplier for digital import of drawings and designs; no other tax applies merely because the supply is non physical. If the payment is characterised as a royalty, that royalty component is also subject to GST as a taxable service. (AI Summary)
Only Goods and Services Tax is chargeable on payments to an overseas supplier for digital import of drawings and designs; no other tax applies merely because the supply is non physical. If the payment is characterised as a royalty, that royalty component is also subject to GST as a taxable service. (AI Summary)