Key takeaways
What this article covers, in order:
- GST rate on OTT and streaming
- Finding the right HSN code for OTT and streaming
- Input tax credit angle
- How HelloBooks helps
- Frequently asked questions
Looking for the GST rate and HSN code for OTT and streaming in India? Here is how it works and how to find the exact current rate.
GST rate on OTT and streaming
GST in India is a destination-based tax split into CGST and SGST for sales within a state and IGST for inter-state sales. Following the rate overhaul effective 22 September 2025, most goods and services sit in a simplified two-slab structure (5% and 18%), with a higher 40% rate reserved for a short list of luxury and "sin" items, and essentials kept exempt.
Digital subscription services are standard-rated. Rates change at GST Council meetings, so always confirm the current figure for your exact HSN or SAC code on the CBIC rate finder or the GST portal before you print it on an invoice.
Finding the right HSN code for OTT and streaming
Every product has a Harmonised System of Nomenclature (HSN) code that decides its GST rate. Search your product description on the CBIC HSN/rate finder or the GST portal, match the 4-, 6- or 8-digit code to what you actually sell, and use that same code on every invoice so your returns stay consistent.
- Use the correct HSN code for OTT and streaming on every tax invoice.
- Charge CGST + SGST within your state and IGST for inter-state sales.
- Keep the rate consistent between your GSTR-1 and GSTR-3B.
- Confirm the current rate before each price change — slabs are revised at GST Council meetings.
Input tax credit angle
If you buy OTT and streaming for business use and resupply it, you can usually claim input tax credit on your purchase, provided the invoice appears in your GSTR-2B and all the standard conditions are met. Credit is blocked where the purchase is for personal use or falls under the Section 17(5) blocked-credit list.
How HelloBooks helps
HelloBooks turns the compliance steps above into a few clicks. HelloBooks is free GST accounting software for Indian businesses: you can raise GST-compliant invoices with the correct HSN or SAC code, track input tax credit against your GSTR-2B, and file unlimited GSTR-1 and GSTR-3B returns from one dashboard.
- GST-ready invoicing with automatic CGST / SGST / IGST split and HSN or SAC codes.
- GSTR-2B reconciliation so you only claim the input tax credit you are actually entitled to.
- GSTR-1 and GSTR-3B filing free, with GSTR-9 generated ready to file and e-invoicing on higher plans.
- Due-date reminders so a late fee never catches you by surprise.
Thousands of founders, freelancers and accountants in India run their books on HelloBooks — you can start free, with no credit card.
Frequently asked questions
What is the GST rate on OTT and streaming in India?
OTT and streaming is taxed under India's GST slab structure (mostly 5% or 18% after the 22 September 2025 rate changes, with exempt essentials and a 40% demerit rate for a few items). Always confirm the current rate for your exact HSN code on the CBIC rate finder, as rates change at GST Council meetings.
What HSN code should I use for OTT and streaming?
Match your exact product description to the HSN code on the CBIC/GST portal HSN finder, then use that code on every invoice. HelloBooks lets you save the code against the item so it is applied automatically.
Can I claim input tax credit on OTT and streaming?
Yes, for genuine business purchases that meet the input-tax-credit conditions and appear in your GSTR-2B — unless the item falls under the Section 17(5) blocked-credit list.
