The document discusses the different scenarios for applying GST to digital services. If both the supplier and recipient are in India, GST is applied at 18% in the normal manner. If the supplier is outside India and the recipient is in India, the recipient is liable for reverse charge GST for OIDAR services but non-OIDAR services are not taxed. If the supplier is in India and recipient outside India, it is considered an export and no GST is levied.

3.  Advertising on the Internet
 Providing Cloud Services
 Provision of e-books, movie, music, software and other
intangibles through telecommunication network or
internet.
 Providing data or information, retrievable or otherwise,
to any person in electronic form through a computer
network.
 Online supplies of Digital Content (Movies, Television
Shows, Music etc.)
 Digital Data Storage
 Online Gaming
 Other types of services which are automated and happen
through Internet.

4. Service
Whether the Provision
of Service mediated by
Technology over the
Internet or an
Electronic Network
Whether it is
automated and
impossible to ensure
in the absence of
technology
Is this an
OIDAR
Service?
PDF Document manually
emailed by provider
Yes No No
PDF Document
automatically emailed by
provider’s system
Yes Yes Yes
PDF Document
automatically
downloaded from website
Yes Yes Yes
Stock Photographs
available for automatic
download
Yes Yes Yes

5. Service
Whether the
Provision of Service
mediated by
Technology over the
Internet or an
Electronic Network
Whether it is
automated and
impossible to ensure
in the absence of
technology
Is this an
OIDAR
Service?
Online Course consisting of
pre-recorded videos and
downloadable PDF’s
Yes Yes Yes
Online Course consisting of
pre-recorded videos and
downloadable PDF’s plus
support from a live tutor
Yes No No
Individually commissioned
content sent in digital format
i.e. photographs, reports,
medical results etc
Yes No No

6.  The current rate of GST on sale of most digital products
and services falling under this category is 18%.
 However, the manner of levy of GST would depend on
whether the supplier is based in India or is based outside
India.

7. GST on Sale of Digital
Products & Services
Case I : Both
Service Supplier
and Service
Recipient are in
India
Case II: Service
Supplier is
outside India
and Service
Recipient is in
India
Case III: Service
Supplier is in
India and
Service
Recipient is
outside India
Detailed explanation of the above cases is given in the next slides.

8. Case I : Both Service Supplier and
Service Recipient are in India.
OIDAR Digital
Products &
Services
Non-OIDAR
Digital Products
& Services
GST would be levied in the normal manner @ 18%
i.e. the Service Supplier should be registered in
India and shall collect GST@ 18% from the Service
Recipient.

9. Service
Recipient is
liable to tax
under the
Reverse Charge
Mechanism
Case II: Service Supplier is outside India and Service Recipient is in India
OIDAR Digital Products &
Services
Non-OIDAR Digital Products &
Services
Service Recipient
is liable to tax
under the Reverse
Charge Mechanism
Service Recipient is
not registered under
GST
(i.e. B2C Service)
Service Recipient is
a Business entity
registered under
GST
(i.e. B2B Service)
Service Receiver to collect
GST from service recipient
i.e normal manner of levy of
GST.
Service Provider is required
to get registered in India
under GST even if he does
not have any business
establishment in India.
Service
Recipient is
not registered
under GST
(i.e. B2C
Service)
Service Recipient
is a Business
entity registered
under GST
(i.e. B2B Service)
No need to
Levy GST
i.e. GST not
applicable.

10. Case III: Service Supplier is in India
and Service Recipient is outside
India
It would be considered
as Export and hence
GST not leviable.

11. How To Determine If The Service Recipient Is A
Business Entity Or A Non-Business Entity
Business Entity
Entity has
registered
under GST and
has submitted
GST registration
number to
Supplier.
Non-Business
Entity
Entity has not
submitted GST
registration
number to the
supplier

12. In case of any queries please email on :
canikhilchaudhari@outlook.com