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.