India

Turnover threshold

n/a

Standart GST rate

18%

Measurement period

n/a

Indian GST for digital service providers

Digital services provided to consumers resident in India are subject to 18% GST. 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.

List of digital services that are the subject of Indian GST

VAT rates

The GST rates for goods and services are 0.25%, 3%, 5%, 12%, 18% and 28%. Some goods and services are exempt from tax, while items of gold and precious stones attract lower GST rates of 0.25% and 3%, respectively.

Late – registration penalties

A penalty of INR 20,000 may apply for failure to obtain a registration