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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.
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