Digital products fall under India’s Online Information and Database Access or Retrieval (OIDAR) services framework, with specific rules for both domestic and overseas suppliers.
Last updated: June 2026
If you’re an India-based business selling ebooks, software, apps, or online courses to Indian consumers, standard GST rules apply: once your aggregate turnover exceeds ₹20 lakh, you charge 18% GST on those sales like any other taxable supply of services.
India’s GST law has specific provisions for OIDAR (Online Information and Database Access or Retrieval) services — a category covering digital content, software, and similar automated online services. Overseas suppliers providing OIDAR services to non-taxable Indian consumers are generally required to register for GST in India and charge GST directly, regardless of the usual registration threshold, following reforms that removed earlier intermediary-based exemptions for cross-border digital supplies.
If your customer is a GST-registered Indian business, the sale may be treated differently, with the business potentially self-assessing GST under reverse charge provisions in certain cross-border scenarios — always obtain and verify the customer’s GSTIN before treating a sale as B2B.
Often yes, under the OIDAR framework, if you’re supplying digital services to non-taxable Indian consumers — this applies regardless of the usual turnover threshold for overseas OIDAR suppliers.
Broadly, digital content and services delivered over the internet with minimal human intervention — software, apps, ebooks, streaming, and online courses fall within this category under Indian GST law.
Often yes for larger marketplaces, which may act as the registered intermediary or supplier under specific platform provisions. Check your specific platform’s terms and tax documentation.
If the business provides a valid GSTIN, the sale may be treated differently under B2B rules, potentially with reverse charge applying in cross-border scenarios — verify their registration status first.
Generally no meaningful threshold exemption applies to overseas OIDAR suppliers selling to Indian consumers — registration is typically required from the first taxable supply under current provisions.
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