Whether tax is to be collected at source on import of goods or services or both?

Tax is not liable to be collected at source on any supplies on which the recipient is required to pay tax on reverse charge basis. Hence, tax is not liable to be collected on import of goods or services.

Priyansh Minocha

Priyansh Minocha is C.E.O and Director at Amonest India Private Limited and Founder at Casolutionsglobal

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