GST Applicability for Reg. / Un-Reg. Indian customer

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20 Points Posted on 30 October 2026

Hello Sir,

My company is a Pvt. Ltd. company providing services in web maintenance, web design, and web development to our US clients. We have a GST number.

We do not charge any GST as the services are exported outside the country and the payments are received in foreign currency.

Now, we have started selling these services to some Indian customers.

We use Zoho Books for accounting and billing.

We have two Indian clients: one has a GSTIN, and the other does not have a GST number.

Should I charge GST to both Indian customers?
What are the HSN/SAC codes for the above services?
While charging GST to an Indian customer, is it compulsory for the customer to obtain a GSTIN, or can we charge GST to an unregistered customer?
Does it matter whether the customer has a GSTIN or not? In either case, is the company required to charge GST to its Indian customers?

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Finance/Compliance Consultant

68571 Points Posted on 30 October 2026

Taxability: GST (standard rate of 18%) is mandatory on all Indian domestic clients, regardless of whether they have a GSTIN.
SAC Codes: Classified primarily under SAC 998315 (IT design/development) and SAC 998316 (IT support/maintenance).
GSTIN Impact: Registered clients receive a tax invoice with their GSTIN to claim Input Tax Credit (ITC); unregistered clients are billed inclusive of GST as a final cost with no ITC eligibility.