Effective July 1, 2017, the Government of India implemented a taxation reform that introduces a Goods and Services Tax (GST) on purchases and transactions, including electronic services sold and provided by LinkedIn. Additional information regarding new GST regulations can be found on the Central Board of Excise and Customs website.
In order to remain compliant with recent developments in India’s tax regulations, LinkedIn will charge GST at the rate of 18% to all LinkedIn products and services, beginning August 15, 2017.
LinkedIn India as a Selling Entity
To better serve customers in India, LinkedIn began selling through a dedicated India-based selling entity on April 1, 2026. Eligible businesses in India can now purchase LinkedIn products directly from LinkedIn India Sales Private Limited (LinkedIn India).
The information below relates to supplies made through LinkedIn India, which is registered as a regular taxpayer. This information does not apply to supplies made through LinkedIn Singapore Pte. Ltd., which is registered as a supplier of Online Information and Data Retrieval (OIDAR) Services.
Below are some frequently asked questions about GST:
Generally, the supplier providing the GST charges on the invoice, collects it from the customer, and is responsible for reporting and remitting the tax to the relevant tax authorities.
GST generally applies to taxable supplies made by LinkedIn India to customers in India, based on the applicable place of supply rules. However, certain supplies to customers in Special Economic Zones (SEZ) may be invoiced without GST.
The GST will be shown as a separate line item on your invoice, in addition to the product purchase price.
Customers currently purchasing services from LinkedIn Singapore Pte. Ltd. will continue to be billed by the Singapore entity until they re-purchase the services.
If you are a business, we recommend that you consult with your tax advisor or local tax authority on the implications of GST for your company.
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Non-enterprise customers: If you have a GST registration number in India, you may enter it in your billing information.
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Enterprise customers: If you have a contract with LinkedIn, GST will be calculated based on where the services or goods are rendered/supplied and the supplier location on your order form. If you have a GST registration number, please submit it to taxinquiry@linkedin.com so that GST is not applied to your invoices.
As of July 1, 2017, LinkedIn no longer charges Service Tax to customers in India in accordance to new India GST laws. As such, if you previously entered or submitted a Service Tax registration number, please update your billing information using your new GST number.
Yes, LinkedIn India is registered for GST in Bengaluru, Karnataka. Its GST number is included on all tax invoices issued to customers in India.
Effective April 1, 2026, LinkedIn India will issue e-invoices through the Invoice Registration Portal (IRP) for all Business to Business (B2B), Business to Government (B2G), and supplies to customers in Special Economic Zones (SEZ).
GST-registered customers must provide their GST number to LinkedIn to ensure an e-invoice is generated for claiming an Input Tax Credit (ITC). If you do not provide your GST number to LinkedIn, no e-invoice will be generated and you may not be able to reclaim the GST charge. LinkedIn will not be able to update invoices previously issued. Thus, it is essential to provide a GST number during or before the purchase to recover the GST as an input credit.
GST applies to all services provided by LinkedIn India to customers except where services are supplied to customers that have SEZ status.
To align with revised rules announced by the Indian Government, LinkedIn India is required to generate e-invoices within 30 days from the date of invoice. It is, therefore, critical that your GST number and other relevant information for e-invoicing is correctly provided by you to LinkedIn India at the time of invoicing.
LinkedIn India utilizes real-time validation against the Goods & Services Tax Portal to determine if the GST number provided belongs to an SEZ taxpayer. If the GST number provided indicates that you are a SEZ customer, no GST will be charged on the supplies made to you. If it is identified that you do not have valid SEZ status, LinkedIn India reserves the right to charge GST on invoices issued.
If a valid GST number is not provided, LinkedIn India will treat the supply as being made to a non-business customer when it submits its GST returns to the Indian tax authorities. As a result, even if the supply is made to a business customer, the customer may be unable to recover the GST charged as input GST.
Based on the place of supply, transactions are classified as intra-state supplies or inter-state supplies. Intra-state supplies are those where the supplier and the customer are located in the same state, whereas inter-state supplies are those where the supplier and customer are located in different states.
Central GST (CGST) and the applicable State GST (SGST) is levied on intra-state supplies, while Integrated GST (IGST) is levied on inter-state supplies.
LinkedIn India is registered in Karnataka, CGST and SGST will apply to transactions within Karnataka, while IGST will apply to all transactions outside of Karnataka.
No, GST applies to all sales of LinkedIn India’s services in India.
If you are in a Special Economic Zone (SEZ) and provide a valid SEZ GST number, LinkedIn’s supplies to you are charged at 0% GST.
LinkedIn verifies SEZ status with the tax authorities;. Iif the SEZ status is not valid or not confirmed, GST will be charged.
Errors that may lead to e-invoices not being successfully generated typically relate to errors in customer billing information. We, therefore, recommend undertaking the below checks when updating billing information on the LinkedIn portal:
- The state reference of the GST number (i.e. the first two digits) corresponds to the State Code of the state in which the address Zip / Postal Code is captured. The ZIP / Postal Code should be 6 digits and should correspond to the state in the address field.
- The GST number provided by you is valid, belongs to you, and aligns with your company name.
You can reach out to our support team. They’re equipped to handle India-specific queries.
PAN is required for purchases exceeding INR 2,00,000 and while making the ‘purchase as a business’.
You will be prompted to add your PAN on the checkout page when your transaction is more than INR 2,00,000.
PAN is required for transactions above INR 2,00,000 in India to comply with the Income Tax Act and to ensure financial transparency. It helps the authorities track high-value transactions, prevent tax evasion, and curb the use of unaccounted money. By linking large payments or purchases to an individual’s PAN, the system ensures that income and spending are properly reported and aligned with tax regulations. This requirement applies across various financial and commercial transactions and helps maintain a secure, transparent, and compliant financial ecosystem for customers and businesses alike.