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.

Other resources

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