Zoom is GST registered in India under two different names:
- The Zoom Video Communications Inc. (ZVC Inc.) has been registered as an OIDAR service provider;
- Zoom Video Communications India. A regular taxpayer, Zoom Video Communications India.
ZVC India will supply INR to customers who choose INR as their billing currency. If the billing currency is any other currency other than INR, ZVC Inc. will provide the service.
Only supplies purchased from ZVC Inc. will be included in the information below.
If you are ordering supplies from ZVC India, please see the FAQ.
What is GST?
Goods and Services Tax is abbreviated as GST. Generally, GST is imposed on the sale of goods and services. Most goods and services used or consumed in India fall under this law. Consumption taxes are levied on the final consumer because they are paid by them.
Who must pay GST?
The supplier that sells goods or services invoices GST to the customer and collects it from the customer. Consequently, the supplier is required to report and remit the GST collected to the relevant tax authorities.
Will ZVC Inc. charge Indian GST on its supplies?
In the near future, ZVC Inc. is planning to register for GST in India as an Online Information Database Access and Retrieval (‘OIDAR’) service provider that will be effective from or shortly after April 1, 2021.
In other words, if ZVC Inc. supplies a good or service to a business customer (B2B supply), ZVC Inc. will not be charged Indian GST on the supply. It is possible, however, that the business customer may be required to account for GST themselves under the reverse charge mechanism. As soon as a customer provides a valid India GST registration number, they will be treated as a business customer.
In the case where ZVC Inc. makes a supply to a customer who is not a business (a B2C sale), ZVC Inc. will have to charge Indian GST on that sale. If a customer fails to provide ZVC Inc. with a valid India GST registration number, he or she will be treated as a non-business customer.
What is a GST registration number?
GST registration numbers are unique identifiers of businesses in India that are registered for GST. Customer with a valid India GST number will not be charged Indian GST by ZVC Inc.
GST registration numbers in India are fifteen-digit alphanumeric numbers. Validation of GST registration numbers is done by ZVC Inc.
Due to a change in federal law, ZVC Inc. will no longer charge GST on any invoices issued before February 1, 2021.
What types of GST could be charged?
ZVC Inc. charges Integrated Tax (IGST) on all supplies in India under its OIDAR registration, which is aimed at foreign service providers (unless a customer provides a valid GST registration number). There is currently a 18% GST rate.
Does ZVC Inc. have a GST number?
Yes. As an OIDAR service provider, ZVC Inc. is registered for GST as a service provider.
What are Zoom’s methods for determining which of its customers are subject to the GST?
ZVC Inc. will charge GST on the invoices it sends to its customers if one of them has a ‘Sold To’ address in India, but the billing currency is not Indian Rupees, and the customer has not given ZVC Inc. a valid Indian GST registration number.
How do I enter my GST number?
Follow these steps if you want to enter your GST number:
- Please log in to the Zoom Portal using your email address and password.
- Click on the Account Management link in the navigation panel, followed by Billing.
- Select the Billing Information tab from the drop down menu.
- If you wish to edit the VAT/GST number (which appears after the Sold to Contact Address field), select the Sold to Contact tab.
- You will then be able to enter your GST number.
In order to keep us informed of any changes to your GST registration status, we require that you contact us.
Why did I get a notification email if I am not located in India?
As a precautionary measure to ensure that any of our customers who may be impacted have been notified as completely as possible, we have sent the notification communication to all customers who had an address in India as either a “Bill To” or “Sold To” address.
Why did I get a notification email if I am already charged GST?
It is likely that you have already been charged GST as a result of selecting the Indian rupee as your billing currency and that ZVC India is the entity that is making supplies to you. As a result, there should be no change in the form of GST applied to the supplies that Zoom is making to you.
What happens if I do not have a GST number?
In the case where ZVC Inc. is not supplied with a valid GST number for a customer, then it will charge GST to the customer where the ‘Sold to’ address of the customer is located in India.
If the bill to and the sold to address of the customer are different, how will the location of the customer be determined?
When the location of the “Sold To” contact address entered by the customer is in India and if there is no valid GST number provided by the customer, ZVC Inc will apply GST. In order to verify that the ‘Sold To’ country information is accurate, the information provided in this section will be cross referenced against other data.
The customer should provide the GST number and address of the premises where the services will be received by the customer if they have several premises situated in different states where the customer wants to receive service from. This information should be provided in the ‘Sold To’ field of the contact sheet.
Is there a minimum threshold transaction amount before GST is applied?
No. In the event that a customer in India does not provide a valid GST number, then GST will apply to all sales of ZVC Inc. to that customer.
What exemptions are available?
Customers who do not provide a valid Indian GST registration number will not be entitled to any exemptions. ZVC will not charge GST to the customers who provide ZVC with a valid Indian GST number. When customers provide a valid Indian GST number, they may be asked to self-account for GST through a reverse charge mechanism.
What are the exemptions under which charities cannot be charged GST? Is there any special exemption that applies to charitable organizations?
If the customer does not provide a valid GST registration number, then GST will generally be applied to all taxable supplies including deliveries made to charitable organizations, schools, or foundations in India.
A number of customers may be exempt from paying GST if they hold a Unique Identification Number (UIN).
The Unique Identity Number is typically issued to specialized agencies of the United Nations Organization, or multilateral financial institutions and organizations that have been notified to do so under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), as well as to foreign consulates and embassies. Generally, these kinds of exemptions are not common. It is strongly recommended that, if you believe that this exemption may apply to you, you provide Billing with details and proof of this exemption during the chat.
Are there any GST obligations for me as a customer?
As long as you have provided ZVC Inc. with a valid India GST registration number, you will not be charged any GST. Under a reverse charge mechanism, you will have to report the purchase of services and account for the appropriate GST in your GST return if you have to report the purchase of services.
What should I do if I have a GST registration number, but I forgot to enter it?
Any time you wish to enter your GST registration number, you can do so. You will not be charged GST on the next invoice or any future invoices that you receive from ZVC Inc. if you enter it before the next invoice is issued. Where the GST number has not been provided, there will not be any retrospective adjustments.
Decision tree – will I be charged GST?
There is no one-size-fits-all customer and, as a result, every customer has a unique tax circumstance. The information above is not intended to be interpreted as tax advice, but as a general overview of relevant tax rules. We are unable to give you tax advice tailored to your individual situation, and therefore strongly recommend that you speak with a professional tax advisor to get tailored advice.