As of July 1, 2017, Service Tax, VAT and certain other Cesses and Levies in India were replaced with the Goods and Services Tax ("GST"). GST now applies on all sales of cloud services made by Amazon Internet Services Private Ltd ("AISPL") to customers in India.
As AISPL is based in the state of Delhi, it will charge SGST (9%) and CGST (9%) to customers also located in Delhi. It will charge IGST (18%) to customers based in other states.
If you are using our services for business purposes and are registered for Indian GST, please update your payer and each linked account with your business’s GSTIN and the address to which the GSTIN is registered in the Tax Settings page here. This will allow us to provide you with a correct tax invoice for the GST you pay and will enable you to obtain a tax credit in accordance with local law and your circumstances.
The AWS Marketplace is operated by Amazon Web Services, Inc., which is a United States company that is registered for GST in India as a non-resident OIDAR supplier. Amazon Web Services, Inc. will bill you on behalf of the ISV or Partner seller and will collect IGST at 18% on your purchases unless you update your tax settings page with your GSTIN as per the above instructions.
As noted above, starting on July 1, 2017, Service Tax, VAT and certain other Cesses and Levies in India were replaced with Goods and Services Tax ("GST").
Although Amazon Web Service, Inc. is established in the United States, the GST regulations contain a special provision for suppliers of Online Information and Database Access or Retrieval Services ("OIDAR") which require non-resident suppliers to register for GST and to charge IGST (18%) on sales to non-business customers.
As such, if you are using Amazon Web Services, Inc.'s services for business purposes and registered for Indian GST, you must update your payer and each linked account with your business's GSTIN and the address to which the GSTIN is registered in the Tax Settings page here. This will ensure that you are not charged IGST on your purchases from Amazon Web Services, Inc.
If you are not using Amazon Web Services, Inc.'s services for business purposes, please still review your billing and contact addresses to ensure that the information is input correctly. It is especially important that your State is spelled correctly or that you have the correct abbreviation.
Finally, if you make purchases on the AWS Marketplace, although Amazon Web Services, Inc. is billing you on behalf of the ISV or Partner seller, IGST at 18% will be collected unless you update your tax settings page with your GSTIN as per the above instructions.