India: About Goods and Services Tax (GST)

Last updated: September 2024

Taxes may be applicable to your purchase of TikTok Ads depending on the market or region of your "billing address", unless otherwise agreed.


GST will be levied as per applicable tax rates to be paid extra on fees charged by TikTok. Currently, the GST rate is 18%.


Notes:

  • ​Advertisers shall provide their GST registration number to TikTok to be mentioned on the invoice. Where no GST registration number is provided, the Advertiser shall be considered an unregistered entity, and GST provisions, as applicable, will apply.

  • ​TikTok shall not be held liable for the non-availability of GST credit to advertisers.

  • ​A credit note/debit note, if any, will be issued as per the provisions of GST provisions


GST calculation example: If a good or service is sold at Rs. 1,000 and the GST rate is applicable at 18%, then the invoice amount will be Rs. 1,180 (1,000 + (.18*1,000)).


If the Advertiser opts for any income tax withholding on the fee payable to TikTok, the advertiser shall provide income tax withholding certificates within the time prescribed under the applicable laws.


Note: TikTok is unable to advise you on tax matters. Please contact your local tax advisor or tax authorities for any tax questions that you may have in relation to your ads purchase.