This information applies to India.
Taxes in India
If you’re located in India, you’re charged with Goods and Services tax (GST) on your purchases.
GST is a dual taxation model where both the Indian states and Indian Central Government impose tax on services and goods.
GST consists of 3 types of taxes: central tax, state tax, and integrated tax. Google’s location that provides the services and your purchase location determine which tax will be applied to your purchase. The tax rates are:
- Central GST (CGST): 9%
- State GST (SGST): 9%
- Integrated GST (IGST): 18%
Note: Customers with a bill-to address in Telangana (i.e. Intra-state service) will be charged CGST + SGST rates. All others are charged the IGST rate.
GST for SEZ customers is 0%.
If you receive services from Google India Digital Services Private Limited, your tax ID determines the tax applied to your purchase. Goods and Services Tax Identification Numbers (GSTINs) are required for business accounts but optional for individual accounts.
Where to submit GSTIN
You can submit your GSTIN to [email protected].
For agency-handled accounts, make sure the address and GST provided correspond to the company and state that pay for the invoices and claim GST. If the bill-to company name and address in your invoice are different from the company that pays for the invoices, update the bill-to address.
For business or individual accounts, make sure that the address and GSTIN provided are the same with the location where the services are received. This means that the GSTIN corresponds to the state shown in the bill-to address in your invoices. If the GSTIN doesn't match the state of the bill-to address, the invoice is deemed to be issued to an unregistered user. This is reported accordingly in Google’s GST returns.
This information ensures that the correct taxes are assessed.
Note: Google can't advise you on tax matters. For any questions on this matter, contact the tax adviser of your company.
About Tax Deducted at the Source (TDS)
TDS certificates are required every quarter. Learn more about TDS certificates.
Certificates for quarters that end in June, September, December, and March need to be issued in Form 16A within 15 days from the due date of filing of TDS return, like by August 15, November 15, February 15, and June 15.
No TDS certificates for the previous financial year will be accepted if sent after June 15 of the current financial year. For example, TDS certificates for fiscal year 2021–2022 should be sent no later than June 15, 2022.
TDS shouldn’t be deducted on the GST component charged on the invoice. This is based on circular no. 23 of 2017, dated July 19, 2017, issued by the Central Board of Direct Taxes, Ministry of Finance, Government of India.
The Permanent Account Number (PAN) of Google is AAGCG6803L and the address on the TDS Certificate should be:
Google India Digital Services Private Limited
5th Floor, DLF Centre, 124 Narindra Place
Sansad Marg
New Delhi
Delhi 110001
Send Tax Deducted at the Source (TDS) certificate
If your account uses monthly invoicing, send a digital copy of the TDS certificate directly to [email protected]. You can sign it electronically or scan a printed copy with your signature.
If your account uses manual or automatic payments, send a digital copy of the TDS certificate to us by email. You can sign it electronically or scan a printed copy with your signature. Once the credit amount is approved, it'll be added to your account.
Declaration under 206AB
Google India Digital Services Private Limited has filed the income tax returns for the 2 assessment years relevant to the 2 previous years. This is prior to the previous year in which tax is required to be deducted, for which the time limit of filing the return of income specified under Section 139(1) of the Income-tax Act, 1961 (‘the Act’) expired.
Google isn’t considered as a “specified person” as provided under the provisions of Section 206AB of the Income-tax Act, 1961. This means that the higher rate of withholding tax provided in the said section doesn’t apply.