I have an online dating service and the customers are worldwide, including in India. The supply of service is in India. How is GST applicable in such a scenario? Do I need to charge GST to all the customers? If not, how do I pay GST, and at what rate?
GST on dating services
Replies (5)
Quick Summary
What is the turnover???
As per your query it seems that you have gst registration.
Yes you are required to issue Tax Invoice to all customer.
For Digital services the rate is 18%
Yes you are required to issue Tax Invoice to all customer.
For Digital services the rate is 18%
Hi. So mail order brides website 99brides.net connects singles across the world, mainly focusing on international matchmaking. These platforms cater to people looking for a committed relationship rather than casual dating. While success stories exist, there are also risks such as fraud or misrepresentation. It’s crucial to take time to verify profiles and build trust before making serious commitments.
Online dating is an OIDAR service, so place of supply is the customer's location (Sec 13(12) IGST Act): Indian customers 18%; foreign customers can be zero-rated exports under LUT, provided payment is received in convertible foreign exchange (or INR where RBI permits) — so you don't charge GST to them.
An online dating platform is an OIDAR service (online information and database access or retrieval: delivered over the internet, automated, with minimal human intervention). SAC 998439, GST 18%.
• You are in India, so you are an Indian supplier:
– Indian customers (B2C): place of supply is the recipient's location. Charge 18% (CGST + SGST if same State, IGST otherwise) on every Indian subscripttion. Registration is required above Rs 20 lakh aggregate turnover.
– Foreign customers: export of services if payment is received in convertible foreign exchange and the other Sec 2(6) IGST conditions are met. Zero-rated under LUT (no tax).
• Identifying location: use at least two non-contradictory data points (billing address, card or bank country, IP address, SIM country), as in Sec 2(16) IGST for OIDAR.
• Payment gateway or app-store billing: if you sell through Google Play or the App Store, check whether they act as the e-commerce operator. Your invoice is to them, and they charge the customer. This changes who is the supplier.
• Income-tax: business income. TDS or TCS under Sec 194O may apply where an e-commerce operator collects on your behalf.
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