Overview of India GST (Goods and Services Tax) Supported in Kintsugi

What is GST?

India uses a tax system called the Goods and Services Tax, or GST. It is a unified, nationwide indirect tax that replaced a complicated web of older taxes in 2017. Rather than having different taxes at different levels of government, GST consolidates them under one framework that applies across India.

Kintsugi supports GST compliance for businesses selling SaaS and digital services into India, whether you are based inside or outside the country.

Why it matters for your business

If your company sells software or digital services to customers in India, you likely have GST obligations. The rules differ depending on where your business is located, who your customers are, and how much revenue you generate in India.

Key terms to know

GST in India is not a single tax but a combination of components that apply depending on where a sale takes place:

• CGST (Central GST): Collected by the central government on intrastate sales (where the seller and buyer are in the same state).

• SGST (State GST): Collected by the state government on intrastate sales, alongside CGST.

• IGST (Integrated GST): Applied to interstate sales (where the seller and buyer are in different states) or to cross-border digital services. For foreign businesses selling into India, IGST is the primary tax component.

• UTGST (Union Territory GST): Similar to SGST but applies in Union Territories instead of states.

The total GST rate on SaaS and digital services is 18%, regardless of which combination of components applies.

What Kintsugi Supports

Kintsugi currently supports India GST compliance for the following business models:

• B2B SaaS (selling to GST-registered Indian businesses)

• B2C SaaS (selling to unregistered consumers in India)

• Cross-border digital services classified as OIDAR (Online Information and Database Access or Retrieval) services

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