TaxTMI 
TaxTMI 
Does USA entity require to deduct WHT for services from India (SEZ)?
If yes, please confirm the rate at which it will be dedcuted.
Export Service from India (SEZ) to USA
09 Jul 2025 
2 Replies 
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Withholding tax on cross-border services: none if Indian SEZ supplier lacks US permanent establishment and services performed outside US.
Payments to an Indian SEZ service supplier for services performed entirely in India are generally not subject to U.S. withholding tax if the supplier lacks a Permanent Establishment in the United States and the payments constitute business profits under the India-U.S. tax treaty; treaty benefit is typically documented by Form W 8BEN E, and Indian export of services remains zero rated under the IGST framework without affecting the U.S. withholding position. (AI Summary)
Payments to an Indian SEZ service supplier for services performed entirely in India are generally not subject to U.S. withholding tax if the supplier lacks a Permanent Establishment in the United States and the payments constitute business profits under the India-U.S. tax treaty; treaty benefit is typically documented by Form W 8BEN E, and Indian export of services remains zero rated under the IGST framework without affecting the U.S. withholding position. (AI Summary)