• Ecommerce - sale of goods and services

I am in the process of registering my company that will undertake two activities - 

(i) sell garments online to Indian customers under my own brand
(ii) sell services online globally

What all registrations (VAT, GST, Tax, Service taxes etc) do I need and from where? Secondly, what is the tax to be paid on 
(i) sale of garments to an Indian customer
(ii) sale of services globally
Asked 2 years ago in Service Tax from Delhi, Delhi
Dear Sir,

You will have to take following registration:

1. PAN
2. TAN
3. VAT registration/ CST registartion
4. Service Tax registration
5. import export code

Sale of garment to an indian customer will attract VAT/CST.

Sale of services outside india will not attract service tax if it qualifies for expoert of services under Rule 6A. 

Please feel free to revert in case of any queries.

Thanks and Regards,
CA Abhishek Dugar
Abhishek Dugar
CA, Mumbai
2936 Answers
123 Consultations

5.0 on 5.0

Hello Sir,

As per the details provided by you, it appears that you are planning to start a new company. The basic necessary registration required by you will be:

General :
1. Firms Registration Certificate.
2. Shop establishment from Local BMC.
3. PAN
4. TAN

For the purpose of Selling Garments Online: 
You will be required to get yourself registered DVAT and CST from the Delhi Vat Authorities.

You also need to register yourself under Service tax if you are planning to provide services globally. Please note to keep a markup of Service Tax when providing such Services.

Trust this clarifies your query. 

Feel free to get back/ call back for any further clarifications. 

Thanking You. 

Rohit R Sharma
Rohit R Sharma
CA, Mumbai
2104 Answers
91 Consultations

5.0 on 5.0

Dear Sir,

(i) For selling garments online to Indian customers you will have to apply for registration VAT, PAN and TAN. VAT/CST will be charged on the bill.

(ii) For selling services online abroad it is not mandatory to apply for Service Tax Registration, but if you get Service tax registration you can avail the benefit of service tax input (if any).  

Thanks and Regards 
Shiv Kumar Agarwal
CA, Delhi
258 Answers
58 Consultations

5.0 on 5.0

Dear Sir,

You need to take registration under VAT, CST & Service Tax.

Sales of goods shall be chargeable to sales tax (VAT / CST) and sale of services shall be subject to service tax on total value.
Vishrut Rajesh Shah
CA, Ahmedabad
605 Answers
10 Consultations

5.0 on 5.0

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