GST on Digital Courses India

GST (Goods and Services Tax) on digital courses in India is currently 18% under the "Online Information Database Access and Retrieval Services" (OIDAR) category. This applies to pre-recorded courses sold as digital products. However, live coaching and interactive teaching sessions may qualify for GST exemptions under educational services. Key points for Indian course creators: If your annual revenue exceeds ₹20 lakh (₹10 lakh for some states), you must register for GST. Pre-recorded course sales attract 18% GST. Live tutoring/coaching may be exempt if classified as educational services. Digital downloads (PDFs, eBooks) are taxed at 18%. Your course platform should handle GST invoicing automatically — generating GST-compliant invoices with your GSTIN, HSN/SAC codes, and tax breakdowns. Platforms that don't handle Indian tax compliance create manual accounting work every quarter.