GST on the import of Digital Services

With the omnipresence of digital services and platforms, there is a trend of businesses and consumers who are increasingly procuring services from overseas service providers.

With effect from 1 January 2020, GST will be applied on imported services by way of a Reverse Charge mechanism (B2B) or through the Overseas Vendor Registration regime (B2C).

GST on the import of DS

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GST on import of digital services - Mazars.pdf

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