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Whether an overseas company must charge Indian GST depends mainly on two facts: whether the service is an automated online service (OIDAR) and whether the Indian customer is GST-registered. A foreign supplier selling OIDAR—such as cloud software, streaming content, online storage or digital advertising—to an unregistered Indian consumer generally must register under India’s simplified OIDAR process, collect integrated GST (IGST) and pay it to the Indian government. When the customer is a GST-registered Indian business, the import is generally taxed under reverse charge, so the Indian recipient accounts for the IGST instead.
The supplier must also establish that the customer is in India, retain evidence, use the correct registration route and issue compliant invoices. The applicable tax rate is not uniform across all digital services; it depends on the precise classification and the current rate notification.
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What OIDAR means under Indian GST
OIDAR stands for “online information and database access or retrieval” services. Section 2(17) of the Integrated Goods and Services Tax (IGST) Act describes OIDAR as services delivered through information technology or an electronic network that are essentially automated, involve minimal human intervention and cannot be provided without information technology. The definition focuses on how the service is delivered, not where the supplier is incorporated.
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Statutory examples include internet advertising, cloud services, electronic books, films and music supplied online, software, digital data storage, online gaming and other digital content. A subscription that lets a user access hosted software without a person performing the work for each transaction will usually have the characteristics of OIDAR.
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When a service is not OIDAR
A service requiring substantial, individualized human work is not automatically OIDAR merely because the customer finds or pays for it online. For example, a consultant who delivers bespoke advice by video call, or a designer who creates a project manually, must be analyzed under the rules for imported services rather than assumed to be an automated OIDAR supply. The contract, delivery process and level of human intervention matter.
The customer’s GST status decides who accounts for IGST
| Indian customer | Common transaction pattern | Who generally pays IGST | Foreign supplier’s main obligation |
|---|---|---|---|
| GST-registered business | Imported digital service used by the registered entity | The Indian recipient under reverse charge | Provide transaction information and invoice details that let the customer account for the import; registration as an OIDAR supplier is generally not triggered solely by this B2B sale |
| Unregistered consumer or other non-taxable online recipient | Automated OIDAR service supplied directly from overseas | The overseas OIDAR supplier | Register through the simplified route, charge IGST, file the required returns and remit the tax |
| Customer whose status is unclear | Subscription or digital purchase without verified GSTIN | Cannot be decided safely until status and location are verified | Obtain and validate the customer’s GSTIN or treat the transaction according to the applicable non-taxable-recipient rules, with documented evidence |
GST-registered business customers
CBIC guidance states that an Indian GST-registered recipient pays applicable IGST under reverse charge for imported online database-access services. In practical terms, the Indian business records the import, calculates the tax at the applicable rate and reports and pays it through its GST compliance process. The foreign supplier should obtain the customer’s legal name, address and GSTIN where available and preserve documentation showing that the recipient is a registered business.
Unregistered Indian consumers
An unregistered individual buying an automated digital service is generally a non-taxable online recipient for this purpose. The overseas OIDAR provider, rather than the consumer, is responsible for registration, charging IGST, collecting it at checkout and paying it to India. The consumer should see the tax treatment on the invoice or receipt.
How to determine whether the customer is in India
For cross-border services, the default place of supply is generally the recipient’s location. OIDAR has a specific rule that also places the supply where the recipient is located. A supplier therefore needs a defensible process for identifying Indian customers, not merely a country selector that the buyer can change.
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Use two non-contradictory India indicators
The IGST framework treats the recipient as located in India when any two non-contradictory indicators support India. Relevant indicators include:
- The address supplied by the customer online.
- An Indian-issued payment card.
- An Indian billing address.
- An Indian internet-protocol (IP) address.
- An Indian bank account.
- An Indian SIM country code.
- The location of an Indian fixed-line telephone.
For example, an Indian billing address combined with an Indian payment card is strong evidence. An Indian IP address combined with an Indian SIM country code may also support the conclusion. If indicators conflict—such as an Indian IP address but a foreign billing address and foreign payment instrument—do not silently select the result that produces the preferred tax outcome. Escalate the case, request additional information and document the decision.
What to retain
Keep the indicators used for each customer or transaction, the date they were captured, the customer’s GST registration status, invoices, tax calculations and payment records. Your system should preserve the underlying data or an audit-ready record rather than only a final “India: yes/no” flag.
Registration routes for a foreign supplier
Non-resident taxable person registration
A non-resident taxable person that is required to conduct taxable business in India applies electronically at least five days before starting business. The application uses FORM GST REG-09. The applicant must make an advance deposit equal to the estimated tax liability for the period for which registration is requested. The deposit requirement affects cash planning: estimate expected Indian taxable sales and tax before filing, and update internal forecasts if the requested period or sales plan changes.
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Simplified OIDAR registration
An overseas supplier providing OIDAR services to non-taxable online recipients uses FORM GST REG-09A under the simplified registration scheme. This route is designed for suppliers that may have no establishment in India but sell automated online services directly to consumers here. Registration is not a substitute for customer-location controls; the supplier still needs evidence that the relevant recipients are in India and records that support its filings.
Using an Indian representative or appointed person
If the overseas supplier has an Indian representative, that representative can register and pay the tax. If the supplier has no physical presence or representative in the taxable territory, CBIC’s OIDAR guidance allows it to appoint a person in India for paying integrated tax. The appointment should be formalized, and the parties should define who controls filings, funds the tax payment, handles notices and maintains records.
Invoice and record requirements
Place of supply on invoices
GST invoice rules require the place of supply and the State name for inter-State supplies. This information should be generated from the same customer-location logic used to decide whether Indian GST applies; do not allow billing and tax systems to use contradictory country or State data.
Invoices to unregistered recipients
A December 2024 GST Council clarification says online-service suppliers serving unregistered recipients must record the recipient State on the invoice. For place-of-supply purposes, that State is treated as the address on record. Capture the State at checkout or account creation, apply a controlled method for resolving missing or conflicting State data and retain the value used on the invoice.
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Minimum operational record set
- Customer name, billing address and any address-on-record State.
- GSTIN and validation result for customers claiming registration.
- The two or more India indicators used to establish location.
- Description of the service and evidence of its automated or human-delivered nature.
- Taxable value, rate applied, IGST amount and currency conversion method where relevant.
- Invoice number, date, place of supply and payment confirmation.
- Registration details, filed returns, payment challans and correspondence with an appointed Indian representative.
How the tax rate is determined
There is no single GST rate for every digital service. Software access, online advertising, cloud capacity, digital content, gaming and human-led professional work can fall under different classifications or notifications. Confirm the current classification and rate before publishing Indian prices, configuring a billing engine or issuing an invoice. A rate copied from another digital product may be wrong even when both products are sold by subscription.
Where a GST-registered Indian recipient is liable under reverse charge, the recipient must use the rate applicable to the precise imported service. Where the foreign supplier is liable for an OIDAR sale to a consumer, the supplier must charge that applicable IGST rate and remit it through its Indian compliance process.
A practical decision process for each product and customer
- Describe the service. Document what the customer receives, whether delivery is electronic and whether people perform material work for each order. Classify the product as OIDAR or non-OIDAR based on the actual delivery model.
- Identify the customer. Ask for legal name, billing address, State and GSTIN where the buyer is a business. Validate the GSTIN and retain the result rather than relying on a typed number alone.
- Test Indian location. Collect at least two non-contradictory indicators, such as billing address plus payment card, and store the evidence used.
- Assign the tax mechanism. For an OIDAR sale to a GST-registered Indian business, set the transaction for recipient reverse charge. For an OIDAR sale to an unregistered Indian consumer, route it through the supplier’s OIDAR registration and collection process.
- Configure the invoice. Show the service description, taxable value, IGST, place of supply and State name. For an unregistered recipient, use the State treated as the address on record under the December 2024 clarification.
- Reconcile and remit. Match invoices, payment records, tax collected and returns. Investigate refunds, chargebacks, failed payments and currency differences before filing.
- Review exceptions. Escalate conflicting location indicators, intermediary arrangements, bundled human and automated services, and customers whose registration status changes during a subscription.
Examples that show how the rules work
Consumer cloud subscription
A company outside India sells automated cloud storage directly to an individual. The account has an Indian billing address and an Indian payment card, providing two supporting indicators. The service is OIDAR and the buyer is unregistered, so the overseas supplier must use the applicable OIDAR registration route, charge IGST and issue an invoice showing the Indian State used as the address on record.
Indian company buying hosted software
An Indian company provides its GSTIN and buys a hosted software subscription. The software is automated OIDAR, but the recipient is GST-registered. The Indian company generally accounts for IGST under reverse charge. The supplier should retain the GSTIN and business address and provide an invoice that contains the information needed for the recipient’s records.
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Remote advisory engagement
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Conflicting location evidence
A user has an Indian IP address but a foreign billing address, foreign payment card and no Indian SIM or bank account. The indicators do not provide two non-contradictory signals. Pause automated tax treatment, request clarification or additional evidence and keep a record of the conclusion. A system that taxes every session based only on IP can produce avoidable errors.
Intermediaries, app stores and resellers
The party that contracts with the customer, controls checkout, issues the invoice and receives payment may not be the same party that operates the software or content. Determine whether a platform is acting as an intermediary, reseller or agent under the governing contracts and invoicing flow. The answer can change who is treated as the supplier, whose registration is required and whose records establish the customer’s location. Do not assume that placing an Indian payment processor or marketplace between the parties removes the overseas supplier’s obligations.
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Common compliance failures and fixes
- Charging no tax to every Indian buyer: Separate GST-registered business customers from unregistered consumers and apply reverse charge or supplier collection accordingly.
- Calling every online service OIDAR: Examine automation and human intervention in the actual service, including support and fulfillment steps.
- Relying on one location signal: Capture two non-contradictory India indicators and preserve them for audit.
- Missing the registration lead time: File REG-09 at least five days before starting business and plan the required advance deposit; use REG-09A for the simplified OIDAR route where applicable.
- Leaving the State off consumer invoices: Record the recipient State and treat it as the address on record under the December 2024 clarification.
- Using a blanket rate: Verify the current rate notification for the precise service classification before launch and at each material product change.
- Ignoring subscription status changes: Recheck GSTIN and customer details when a business account is converted to an individual plan, a customer changes billing country or a GST registration is cancelled.
Launch checklist for an overseas digital-service business
- Map every product to OIDAR or non-OIDAR based on delivery and human involvement.
- Design checkout to collect GSTIN, legal name, billing address, State and payment details.
- Implement controls for at least two India location indicators and retain the evidence.
- Choose the correct registration route and complete any advance tax deposit before Indian sales begin.
- Appoint and document an Indian representative or person in India when required.
- Configure invoices with place of supply, State name, tax rate and IGST amount.
- Build separate reporting for reverse-charge B2B transactions and supplier-collected B2C OIDAR transactions.
- Reconcile tax data to payment processors, refunds, chargebacks and subscription changes.
- Review the service classification and rate whenever features, fulfillment or pricing change.
What businesses should verify before relying on this framework
The customer-status split and OIDAR rules provide the core decision, but a final filing position can depend on the contract, bundled supplies, intermediary role, recipient’s use of the service and current notifications. Confirm the applicable rate and treatment for unusual arrangements with an India GST professional or current CBIC material. Keep the legal basis and factual evidence together so that a future reviewer can understand why the transaction was treated as supplier-collected IGST or recipient reverse charge.
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