Indian GST on digital services

Digital services provided to consumers resident in India are subject to 18% GST. Prior to 1 July, 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.


Latest Indian news

India cuts GST on range of supplies

December 28, 2018 

The Indian Goods and Services Tax Council has agreed on  to cut the GST rate on over 20 goods and services. The reductions, mostly from the 28% to 18% rate, will come in on 1 January 2019 

India simplified GST returns April 2019

December 06, 2018 

Following the technical issue on the July 2017 introduction of Goods and Services Tax in India, a new simplified GST return will be launched from April 2019

India confirms e-commerce withholding GST rates

September 26, 2018

India has confirmed the GST withholding rates for online marketplaces handling third party transactions. Tax Collected at Source (TCS) is a means of collecting income...