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.
