https://www.taxtmi.com/forum/issue?id=119079 Electronically delivered software is treated as import of services and attracts IGST; AD banks require declaration, supplier invoice, licence evidence and certified communications, and a CA certificate may assist outward remittance. Physical documents or PUK/scratch cards sent by courier are classified by physical character and may attract customs duty when entered as cargo with a Bill of Entry. The applicability of IGST where no goods cross the customs frontier is contested; importers may pay IGST and claim input tax credit, and payments to nonresident suppliers raise income tax withholding considerations. en-us Sat, 20 Apr 2024 13:00:23 +0530 Fri, 24 Jan 2025 11:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119079 Electronically delivered software is treated as import of services and attracts IGST; AD banks require declaration, supplier invoice, licence evidence and certified communications, and a CA certificate may assist outward remittance. Physical documents or PUK/scratch cards sent by courier are classified by physical character and may attract customs duty when entered as cargo with a Bill of Entry. The applicability of IGST where no goods cross the customs frontier is contested; importers may pay IGST and claim input tax credit, and payments to nonresident suppliers raise income tax withholding considerations. Discussion-Forum Customs Sat, 20 Apr 2024 13:00:23 +0530 https://www.taxtmi.com/forum/issue?id=119079