Please note that Zoom has two GST registrations in India:
Customers who select their billing currency as INR will be supplied through ZVC India. Customers who select their billing currency as any currency other than INR will be supplied through ZVC Inc.
Note: The information below relates to supplies made through ZVC Inc. only.
Learn more about supplies made through ZVC India.
GST is the abbreviation of Goods and Services Tax. GST is in general due when goods and/or services are sold. It applies to most goods and services that are bought and sold for use or consumption in India. It is a consumption tax because it is ultimately borne by the final consumer.
Generally, GST is invoiced by the supplier that is selling goods or services and collected from the customer. Subsequently, the supplier reports and remits the collected GST to the tax authorities.
ZVC Inc. is registered for GST in India as a supplier of Online Information Database Access and Retrieval (‘OIDAR’) services.
This means that if ZVC Inc. makes a supply to a business customer (B2B supply), ZVC Inc. will not charge Indian GST on the supply. However, the business customer may be required to self-account for GST under the reverse charge mechanism. A customer will be treated as a business customer if they provide a valid India GST registration number.
If ZVC Inc. makes a supply to a non-business customer (B2C supply), ZVC Inc. will charge Indian GST on its supply. A customer will be treated as a non-business customer if it does not provide a valid India GST registration number to ZVC Inc.
A GST registration number is a unique number that identifies that a business is registered for GST in India. ZVC Inc. will not charge Indian GST to customers who have a valid India GST registration number.
A GST registration number in India is a fifteen-digit alphanumeric number. ZVC Inc. will validate customer GST registration numbers to confirm they are valid.
As ZVC Inc. is registered for GST in India under an OIDAR registration meant for foreign service providers, ZVC Inc. will charge Integrated Tax (IGST) on all supplies (unless a customer provides a valid GST registration number). The current rate of GST is 18%.
Yes. ZVC Inc. is registered for GST as an OIDAR service provider.
If a customer's ‘Sold To’ location is in India, the billing currency is not INR and the customer has not provided a valid Indian GST registration number, ZVC Inc. will charge India GST on its invoices.
This information is subject to cross-referencing against other data to verify that the ‘Sold To’ country is accurate.
It is your responsibility as a customer to ensure that your ‘Sold To’ address is accurate.
ZVC Inc. will apply GST if the location of the “Sold To” contact address entered by the customer is in India and if a customer has not provided a valid GST number. This information is subject to cross-referencing against other data to verify that the ‘Sold To’ country is accurate.
Where the customer has multiple premises located in different states where the services are received by the customer, the customer should provide the GST number and address of the premises receiving the services in the ‘Sold To’ address field.
You are required to notify us if there is a change in your GST registration status.
If a customer does not provide a valid GST number, then ZVC Inc. will charge GST on its supplies to that customer where the customer’s ‘Sold to’ address is in India.
No. Where a customer has not provided a valid GST number, then GST will apply to all sales of ZVC Inc. to customers in India.
No exemptions are available to Customers who do not provide a valid Indian GST registration number. Customers who provide a valid Indian GST number will not be charged GST by ZVC Inc. Customers who provide a valid Indian GST number may be required to self-account for GST via the reverse charge mechanism.
Generally, GST will be charged on all taxable supplies including supplies made to charitable organizations, schools, or foundations in India unless the customer provides a valid GST registration number.
However, customers holding a Unique Identity Number (UIN) may be exempt from GST.
A Unique Identity Number is typically issued to a specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries. These exemptions are uncommon. If you consider that this exemption may apply to you please provide details and evidence of this exemption by chatting with Billing.
If you have provided a valid India GST registration number no GST will be charged to you by ZVC Inc. However, you may have a requirement to report the purchase of services and account for the appropriate GST through your GST return under a reverse charge mechanism.
The GST registration number can be entered at any time. If entered before the next invoice, ZVC Inc. will not charge GST on the next invoice or future invoices issued to you. No retrospective adjustments will be made where you have not provided your GST number.
Every customer is unique and so are their specific tax circumstances. The above-stated information should not be considered as tax advice but as a general overview of relevant tax rules. Zoom cannot provide you with tax advice for your individual situation, and therefore we strongly recommend speaking with a professional tax advisor for tailored advice.