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 hotel GST Oct 2019

Sep 21, 2019  

India's GST Council has announced a range of tax stimuli, including a reduction in the Goods and Services Tax rate on hotel accommodation...

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