The Service Tax (Amendment) Act 2019 has been gazetted recently on 9 July 2019. The main highlight of the amendment act is the introduction of Digital Service Tax which is expected to take effect from 1 January 2020.

What is Digital Service Tax?

• Digital Service Tax is a tax charged on any digital service provided by a foreign registered person to any consumer.
• Digital service means any service:-

-  that is delivered or subscribed over the internet or other electronic network,

-  which cannot be obtained without the use of information technology, and,

-  where the delivery of the service is essentially automated.

Read our full Tax Alert to know more about Digital Service Tax.