GST on OIDAR services provided by the foreign service providers.

OIDAR services providers like Netflix, Google, Facebook etc from abroad to the individuals in India are not exempt but are liable for payment of IGST at 18% from 1.10.2017 onwards by taking registration in Bengaluru West Commissionerate as per the provisions of Section 14 of the IGST Act,2017.

Such services received by the registered persons in India are liable to pay IGST on reverse charge basis as per Sl.No.1 of Notification 10/2017- ITR dt 28.6.2017

Threshold limit for OIDAR services provided to Individuals by the Indian service providers is Rs 20 lakhs. On cossing such limit, they have to take registration and comply with all provisions of GST law.

Online money gaming is separated from OIDAR services from 1.10.23 onwards and such service providers from abroad are required to take registration in Bengaluru West Commissionerate and discharge IGST from 1.10.2023 as per newly inserted Section 14A of IGST Act 2017.

65 views