Whether registered person is required to pay igst under RCM on purchase of software from outside India treating it as OIDAR service??
Frah Saeed Answered question May 24, 2020
As per definition of OIDAR service purchase of software should not be regarded as OIDAR service.
However, anyways if software services are imported, reverse charge will be applicable thereon, in light of notif No. 10/2017-IT(R) dated 28.06.2017(as amended) according to which any service supplied by any person who is located in a non taxable territory to any person other than non-taxable online recipient is subject to reverse charge.
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Frah Saeed Answered question May 24, 2020