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Understanding Taxation Landscape For Digital Services in India​



In the modern digital age, the provision of digital services has become a significant part of the global economy. As businesses and consumers increasingly rely on digital platforms for a variety of services, tax authorities around the world have had to adapt their taxation frameworks. 

As the digital economy continues to expand, the challenge for tax authorities is to adapt their taxation systems to capture the economic activity in the digital space. Goods and Services Tax (GST) in India on digital services and the equalization levy represents innovative approaches to address the evolving landscape of e-commerce and online services. 

Goods and Services Tax (GST) is a consumption-based tax system that was introduced in several countries, including India, with the goal of streamlining the taxation of goods and services. The rise of the digital economy has prompted governments to rethink how they tax services provided through digital platforms. The application of GST to digital services is an essential development in this context. 

On November 22 Nidhi Mittal, Assistant Manager – Corporate Accounting Services discussed and helped explore the concepts of GST (Goods and Services Tax) on digital services and the Equalization Levy, which are crucial aspects of the evolving digital taxation landscape in India.  

In this session, Nidhi delved into various aspects of GST on digital services and covered the following topics: 

  • What is OIDAR? 
  • Examples of OIDAR Services. 
  • How are OIDAR services taxed under GST? 
  • Registration Process for OIDAR service providers 
  • Compliances: GST return and due dates 
  • Concept of Equalization Levy
  • Scope of Equalization Levy 

If you would like to get in touch with the speaker, or have any questions regarding this event, please contact Ashna Kohli, Jr. Associate - International Business Advisory, India at ashna.kohli@dezshira.com

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