Gst as well as income tax -dtaa.-remote control service


There will be a remote support service from Germany-technical to Indian service receiver. Please advise applicability of GST as well as Income Tax -DTAA. Urgent please. Regards, Jayanta 19.07.2017
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The contract / nature of the payment will determine the rate of TDS recovery. This may be as per Income tax Act or as per DTAA (Double Taxation Avoidance Agreement).First we check the applicability of DTAA. If the rate as per DTAA is more than the Income Tax Rate, then we deduct tax as per IT Rate. a. The withholding tax rate under the ADT agreement can be determined from the web site link Go to the web site, select “International Taxation”,click on “Witholding Tax” followed by withholding tax rate. Else directly click on b. In order to know the rate as per income tax act, one can refer the website, select “International Taxation”, click on “Non-Residents” / “Foreign Companies” whichever is applicable followed by “General and Special Rates”. c. In order to know the clause/article under DTAA applicable, one can refer to the web site and click on the country to which the remittance is applicable.




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