GST · cross-border services
Internal audit copy treats OIDAR from abroad as both a GST import-of-services row and a possible income-tax withholding row. Rates are not copied here.
The internal audit services page says OIDAR services from abroad need GST and TDS analysis together. GST on import of services has IGST; TDS under section 195 may still apply on that list.
Cloud software subscriptions often involve section 194J or section 195 withholding on internal audit copy. Cloud hosting payments to foreign vendors need section 195 analysis on the section 195 page. Equalisation levy is separate from TDS on online advertising payments on internal audit copy.
Statewide GST filing and registration use the GST consultant Tamil Nadu page and GST registration online SOP. Marketplace GST TCS for sellers is separate on the e-commerce GST page.
The internal audit services page says OIDAR services from abroad need GST and TDS analysis together. GST on import of services has IGST; TDS under section 195 may still apply on that list. This page does not state IGST rates.
No on internal audit copy. OIDAR is listed with both GST and TDS analysis. Cloud hosting and software subscriptions often involve section 194J or 195 withholding on the same page.
The section 195 page covers NRI withholding, treaties, and remittance forms. Cloud hosting to foreign vendors is named there without stating rates.
GST · ITR · Audit · Registration — English & Tamil, online and at the Singanallur office. First call is free.
