https://www.taxtmi.com/forum/issue?id=114160 Imports of goods are subject to IGST paid by the recipient under the reverse charge mechanism; TDS under GST is not to be deducted on payments to foreign suppliers for such imports because TDS provisions target specified deductors and additional withholding would create double taxation, while supplies attracting RCM are treated in valuation rules as exempt for input deduction purposes. en-us Thu, 20 Sep 2018 14:15:01 +0530 Thu, 23 Jan 2025 15:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114160 Imports of goods are subject to IGST paid by the recipient under the reverse charge mechanism; TDS under GST is not to be deducted on payments to foreign suppliers for such imports because TDS provisions target specified deductors and additional withholding would create double taxation, while supplies attracting RCM are treated in valuation rules as exempt for input deduction purposes. Discussion-Forum GST Thu, 20 Sep 2018 14:15:01 +0530 https://www.taxtmi.com/forum/issue?id=114160