GST on SaaS, Apps and Online Courses Sold to India (Foreign Sellers, 2026)

If you’re a foreign business selling SaaS, a mobile app, in-app purchases, or online courses to Indian customers, India’s OIDAR rules almost certainly apply: sell to an unregistered Indian customer and you must register for GST and charge 18% IGST from your first sale — no threshold. Below, the nuances per product type.

SaaS / cloud subscriptions

SaaS is the textbook OIDAR service. Selling subscriptions to Indian consumers or unregistered businesses means register (REG-10) → charge 18% IGST → file GSTR-5A monthly. Selling only to GST-registered Indian businesses (who give a GSTIN) is reverse charge — they account for the tax, you don’t register. Capture GSTINs at checkout to split the two automatically.

The old “our platform needs manual setup, so it isn’t automated” argument no longer works — the “minimal human intervention” test was deleted on 1 October 2023.

Apps, in-app purchases, games

For your own direct sales (your site, your web checkout), the OIDAR obligation is yours. For sales through an app marketplace (Apple App Store, Google Play), who accounts for Indian GST depends on the store’s operating model — a marketplace can be treated as an electronic-commerce operator that handles the tax, or the developer may remain responsible for Indian-user sales. Check your store’s India tax documentation, and treat any direct-sold channel as your own OIDAR responsibility.

Online courses / e-learning

Pre-recorded courses, certifications and content portals are OIDAR. Crucially, courses with live elements (Zoom Q&A, cohort sessions) are still OIDAR post-October-2023 — the human-involvement exemption is gone. Sales to Indian learners (unregistered) carry 18% IGST.

E-books, streaming, digital content

Same treatment — downloadable or access-based digital content sold to unregistered Indian consumers is OIDAR and attracts 18% IGST.

The common thread

Whatever the format, the test is the same: delivered over the internet + sold to an unregistered Indian customer = OIDAR, 18% IGST, from the first sale. Register via REG-10, charge it on B2C, and file GSTR-5A monthly. For the mechanics, see the OIDAR guide or check your position with the Do I need GST in India? tool.

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General information as of June 2026, not tax advice. App-store tax treatment varies — confirm with your marketplace’s India documentation.