Indian GST on digital services

Digital services provided to consumers resident in India are subject to 18% GST. Prior to 1 July 2017, they were liable to Service Tax.


Electronic services liable to Indian GST

  • Streaming/downloads of music, e-books, films etc.;
  • Cloud-based or downloadable software;
  • Membership fees to online sites, dating portals etc.
  • Online gambling services
  • Online advertising

Registration threshold

Indian registered providers of digital services must GST register once their annual sales raise above INR 10 lakh.  Non-resident providers selling to Indian consumers must register immediately prior to their first sale.


India GST news

Total results : 4
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Jan-11-2023

Union vs non-Union OSS: what’s the difference?

avalara:content-tags/asset-type/blog-post,avalara:content-tags/location/world/apac/india,avalara:content-tags/tax-type/gst,avalara:content-tags/primary-blog-tags/vatlive/location/asia/india
May-31-2022

US 2021 sales tax updates for foreign businesses

avalara:content-tags/asset-type/blog-post,avalara:content-tags/location/world/apac/india,avalara:content-tags/tax-type/gst,avalara:content-tags/primary-blog-tags/vatlive/location/asia/india
May-31-2022

Germany excludes UK tourist operators from VAT TOMS