GST Implication for India

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GST Implication for India

** This is only applicable to India based instructors***


Hi Team,


I couldn't find relevant forum topic, so posting under this. 


As per Indian law, Udemy deduct 18% GST from Indian student and rest is shared as per revenue model.


Now as per Indian law, as sell of udemy course comes under eCommerce category and we are suppose to pay GST for all Indian students (not applicable to student from other countries) enrollment (money collected), now there are 2 ways to pay up.


- Pay 18% on you income.

- Show proof that Udemy has already collected and paid that amount to Indian government, so we don't have to pay. 


Now second point sounds more logical, as Udemy has already paid tax and I wouldn't want to pay the same tax again from my pocket.




Indian authorities needs proof of tax collected by Udemy (and paid to Indian government), but I dont see that the doc is available directly to us. and I have raised a ticket but I think it will go in longer loop.


So is there anyone who can guide us on how to get the GST document from Udemy? 


@Mods this is not tax advisory, this is standard doc which we need from Udemy to show it our tax authorities.

51 Replies

I think you might have misunderstood him, I don't think he said "gst is not applicable on royalty income", he must have told you that your export of service will be exempt subject to fulfilment of some conditions which he might be taking care of on your behalf.


Just ask him where it is written in gst act k gst is not applicable on royalty income, also try searching on Google for your reference. See...below given screenshot

Simple thing is we as instructor are not selling the course from our inventory. The earnings would fall under purview of income tax and be subjected to same. 

@CA_Abhishek Consider this as 2 partners running a business and have 1 GST number. After every sale of item they deduct 18% GST and whatever amount left they devide amoung themselves (percentage based revenue share)

Please refer my comment on your reply containing gst number of Udemy. I don't know how to share link of particular reply. I hope you may get idea what I'm trying to convey.

This is getting very confusing now.


@CA_Abhishek  Can you summarize your understanding in a short summary? that should be helpful.

Please check my first reply to this post, I have already summarised my understanding step wise. Just update is Udemy india providing service to indian students and I guess similarly Udemy might have registered in all countries w.r.t. gst/sales tax is concerned. But it doesn't matter to you as you are separate legal entity distinct from Udemy and hence all tax provisions will apply to you as well.

@LearnAnywhe151 This we talked about individual purchases. How about earnings from UFB ? For that we don't know how much we earn from Indian Companies.

I am sorry, but I don't know what UFB stand for or what is means? Further I would recommend you to take consultancy as you first have to explain me your doubts, show me documents supporting your doubts, and I have to study the same and then I would be able to give you fair advice. 

Hi Everyone,


We got mail from udemy saying, we(Instructors) have contract only with udemy inc (US) and nothing to do with Udemy India. Although few question remain answered, We will assume we can close with this.



Hi, I'm a CA Abhishek Jain. I have been doing ITR Filing and GST compliance of many Udemy instructors for a couple of years. This service is called export of service which is exempt but to claim it as exempt you have to apply for it which you can do only after you register under GST and report your export of service of every month/ quarter by filing gst returns to govt of India. Registering with GST will comes with many other advantages but if you are not still registered then you should start thinking now proactively else once you receive showcase notice from gst officer then you have to pay 18% gst along with hefty of penalty, fine and interest on all your income from udemy till the date you applied for exemption. So mind it its very important to register and do gst compliance. Many CA's are not familiar with these provisions. So choose your CA wisely.


If you want to get in touch with me you can email me at or whatsapp at +919579647720. I would be happy to assist you on this.


You guys can check my other posts as well by going to my account regarding this to get more information on it's taxability under income tax or at GST.



Ca Abhishek Jain 

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