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GST (Goods and Services Tax) on purchases

If you are located in India, on July 1, 2017, you began being charged a Goods and Services tax (GST) on all the purchases you make. 

GST is the tax law that replaced the previous indirect taxes, such as service tax, Value Added Tax, excise tax, and certain state and central taxes in India. This is a dual taxation model where both the Indian states and Indian central government apply taxes on services and goods.

GST consists of 3 types of taxes: central tax, state tax, and integrated tax. Taxes on your purchases are determined by Google's location (service provider) and your location (service location).

If you have a business account, please provide your GSTIN in your payments profile settings to pay the correct taxes. The GSTIN must be from the state shown in the “Bill-to” address. 

For business accounts being handled by an agency, the GSTIN and “Bill-to” address must be where the services are being received. 

If your “Bill-to” address is not set in your account, your business legal address will be the default “Bill-to” location.

Tax Rates

Integrated GST rate (IGST): 18%
Central GST rate (CGST): 9%
State GST rate (SGST): 9%

You are charged CGST (9%) + SGST (9%) when your "Bill-to" address state matches the state of the "Bill-from" location. Otherwise, IGST (18%) is charged for all other "Bill-to" states.


Special Economic Zone (SEZ) customers are charged a GST of 0%.

 

Where to submit your GSTIN

  1. Sign in to your payments center settings.
  2. Next to the "India tax info" field, click Edit  Edit.
  3. Update your India tax info details, and enter the GSTIN.
  4. Click Save.

If you're an AdWords customer who is billed with monthly invoices, there is a form to submit your GSTIN.

If you have product-specific questions, visit the help center for the individual product.

AdWords, DoubleClick, DBM/DCM, YouTube Ads, Analytics

If you are located in India and are receiving services from Google India Private Limited (GIPL), then your tax ID determines which tax is applied to your purchase. 
A Goods and Services Tax Identification Number (GSTINs) is mandatory for business accounts, but optional for individual accounts. 
For specific questions about your payments profile setup or related GST questions, review the FAQ section.

Google Cloud Platform (GCP)

Google Cloud Platform (GCP) purchases made in India are serviced out of Google Cloud India Private Limited (as of October 2017). 

GSuite

For resident and non-resident purchases, your tax ID determines which tax is applied to your purchase. 
Please review the FAQ section for more details.

FAQ

1. What if I don’t provide my GSTIN to Google?

If you don’t provide your GSTIN:

  • Your GSTIN will not appear on your Google invoices.
  • You may not be able to claim credit for taxes you’ve paid to Google. Consult your tax advisor to better understand your specific situation.

2. Can I have a business account if I don’t have a GSTIN? 

No. GSTINs are mandatory for business accounts. 

3. What type of account should I choose if I have a Unique Identification ID (UIN) and not a GSTIN?

You should choose a business account. UINs are used for UN entities, government/government agencies, and embassy accounts 

4. How do I set up my account as a business if I am in a Special Economic Zone (SEZ)? 

Choose an account type of Business, and then set SEZ as the tax status. You’ll see the option to submit your GSTIN and upload your SEZ certificate. 

5. Can I provide a GSTIN if I have an individual account?

Yes, you can submit a GSTIN for an individual account by selecting Individual Registered as the tax status.

6. How do I know that Google is charging the correct GST rate?

GST rates are determined by the Indian government. Read the Terms of Service for further information. 

7. What if I have more than one GSTIN?

You can add multiple GSTINs to a payments profile by updating your info on your Settings page, under “India tax info.”

8. Why am I seeing a message asking me to add my GSTIN to my India tax info?

As a business customer or registered individual, you have to provide a GSTIN for each state we bill you in. If you are seeing this message, there is a state in an address in your payments profile for which we do not have your GSTIN.

If you have already submitted a GSTIN, it may not match the state of the "Bill-to" address we have listed for you. Or you might see this message because there are additional "Bill-to" addresses in your payments profile for which we do not have your GSTIN.

To resolve this issue:

  1. Sign in to the Google payments center.
  2. If you have more than one profile, select the profile that is showing the message from the profile selector at the top.
  3. Click Settings.
  4. In the "Payments profile" section of "Settings," make sure there is a GSTIN corresponding to the state in your address:
    1. In the "Name and address" or "Business name and address" section, check that the state listed is entered correctly.
    2. In the "India tax info" section, check that there is a GSTIN listed that corresponds to the state listed in the "Name and address" or "Business name and address" section.
    3. If there is no corresponding GSTIN listed, either change the state in "Name and address" or "Business name and address" to match one of your listed GSTINs, or submit a GSTIN that matches the state in the address.
  5. If working with your name and address doesn't remove the message about adding a GSTIN, check that you have a GSTIN for each of your product payment accounts:
    1. Sign in to your payments profile, and (if you have more than one payments profile) select the profile that is showing the message.
    2. Click Subscriptions and services.
    3. For each product payment account shown, click Manage.
    4. If there is a "Bill-to" address shown for the product payment account:
      1. Check that the state listed is entered correctly.
      2. Check that there is a GSTIN corresponding to the state shown in the "Bill-to" address in your submitted GSTINs (find your GSTINs in Settings under "India tax info").
      3. If there is no corresponding GSTIN, either change the state in the "Bill-to" address to match one of your listed GSTINs, or submit a GSTIN that matches the state in the address.
    5. Click Manage, and check the state and GSTIN, as explained above, for each product payment account shown in "Subscriptions and services."
  6. If none of these instructions removes the message, contact support for your Google product.

9. Can I add a new GSTIN and apply it to previous invoices?

No. Additional GSTINs can only be applied to future billing cycles. You cannot add a new GSTIN and apply it to previous purchases. 

Please refer to your products’ Terms of Service.

9. Will my GSTIN show on my invoice? 

Yes. The GSTIN matching the state in the “Bill-to” address will be shown on your invoices.

If you have multiple GSTINs, only the GSTIN that matches the state in the “Bill-to” address on your payments accounts will show on your invoice.

Your invoice will show the GSTINs for both Google and your account. 

10. When did GST come into effect? 

GST applies to all purchases made on or after July 1, 2017.
 

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