GST & Taxes Policy — All Services

Effective Date: 15 September 2026

This GST & Taxes Policy explains the general tax treatment applicable to services supplied by Obrive Industries Private Limited (“Obrive”, “Company”, “we”, “us”, or “our”). It applies alongside the applicable quotation, proposal, statement of work, purchase order, service agreement, retainer agreement, invoice and other contractual documents (“Contract”). Where tax law or a signed Contract requires a different treatment, the legally applicable requirement or Contract will govern to the extent permitted by law.

Obrive provides professional digital product, software, AI, consulting, marketing, search-discovery, commerce, integration, 3D and immersive technology services. Taxes are generally additional to the professional fees quoted by Obrive unless a quotation or Contract expressly states that the quoted amount is tax-inclusive.

For Indian customers, GST may apply based on the nature of supply, customer status, location of the supplier and recipient, place-of-supply rules, applicable exemptions, and other requirements under GST law. The applicable tax treatment is determined at invoicing and may change if the customer provides corrected registration or location information.

Obrive will issue tax documentation in accordance with applicable law and the information reasonably provided by the customer.

• Website Design
• Website Development
• Mobile App Design
• Mobile App Development
• UI/UX Design
• Web App & SaaS MVP Development
• AI Solutions
• AI Consulting
• eCommerce Development
• API & Integration
• Content Marketing
• SEO Services
• AEO Services
• GEO Services

• 3D & Immersive Technology Services, including 3D Design & Development, Augmented Reality Development, Virtual Reality Development, Mixed Reality Development and Spatial Computing Development

Unless the applicable quotation, proposal, Contract or invoice clearly states that the amount is inclusive of GST and other applicable taxes, all quoted professional fees are exclusive of applicable GST and statutory taxes. Where GST is legally chargeable, it will be added to the taxable value at the rate applicable to the relevant supply.

A customer should not assume that a displayed project fee, retainer fee, monthly fee, quarterly fee, annual fee, milestone fee or subscription amount includes GST unless the commercial document expressly says so.

Where Obrive is registered under GST and the supply is taxable, Obrive may issue a tax invoice containing the information required under applicable GST rules. Government guidance requires prescribed invoice particulars, including supplier details/GSTIN, invoice number and date, recipient information where applicable, description of services, taxable value, tax rate and tax amount, place-of-supply information for relevant inter-State supplies and reverse-charge indication where applicable.

Customers should retain invoices and other tax documents supplied by Obrive for their own accounting, audit and tax-compliance purposes.

Customers who are GST-registered must provide their correct legal business name, billing address, State, GSTIN and other information requested by Obrive before invoicing. The GSTIN and recipient information supplied by the customer may be used for invoicing and determining the applicable tax treatment.

• Customers are responsible for providing accurate and current GST registration information.

• Any error in GSTIN, legal name, State, billing address or tax status should be reported promptly.

• Obrive may request documentary or portal-verifiable information where reasonably necessary to validate the customer’s tax status.

• Providing a GSTIN does not by itself guarantee a particular tax treatment; the applicable law and place-of-supply rules continue to apply.

• If the customer provides incorrect or incomplete information that results in tax, interest, penalty, reversal or other liability, the customer may be responsible for the consequences to the extent permitted by law and the Contract.

Depending on the location of the supplier, recipient and applicable place-of-supply rules, an Indian supply may be treated as intra-State or inter-State. The applicable GST components may therefore differ, including CGST plus SGST/UTGST for relevant intra-State supplies or IGST for relevant inter-State supplies.

The exact tax treatment is determined for the specific transaction under the GST framework; customers should not rely solely on the terminology used in a quotation or website page.

GST treatment can depend on place-of-supply rules. For many ordinary cross-border service transactions, the recipient’s location is relevant, while specified categories have separate rules. CBIC guidance describes default and special place-of-supply provisions for services and cross-border supplies.

Accordingly, Obrive may request customer location, GSTIN, billing information, service-use information or other documentation needed to determine the applicable tax treatment.

Customers located outside India may receive services that qualify as an export of services only when the statutory conditions for export are satisfied. CBIC guidance identifies conditions including the supplier being located in India, recipient being outside India, place of supply being outside India, receipt of payment in convertible foreign exchange, and the supplier and recipient not being merely establishments of the same person.

International customers must provide accurate legal entity details, overseas address, tax-registration information where applicable and other documents reasonably required by Obrive to assess the transaction.

International invoicing may be subject to specific export documentation and treatment. A foreign customer does not automatically mean that GST is not chargeable.

Where a supply qualifies as zero-rated under applicable GST law, including qualifying exports of services or supplies to eligible SEZ recipients for authorised operations, the required conditions and documentation must be satisfied. CBIC guidance identifies exports and qualifying supplies to SEZ units/developers as zero-rated supplies.

Obrive may require appropriate customer declarations, GSTIN/UIN, SEZ details, LUT/export documentation, payment evidence or other information required under law before applying a particular zero-rated treatment.

If the customer fails to provide required information or the transaction does not legally qualify for the requested treatment, Obrive may invoice applicable GST as required by law.

Certain supplies under GST may be subject to reverse charge where the law specifically places tax liability on the recipient. Whether reverse charge applies depends on the nature of the supply, supplier/recipient status and the applicable statutory notification or provision.

If reverse charge applies to a particular transaction, the invoice may identify the supply accordingly and the customer must comply with its own tax obligations. Obrive does not assume the customer’s reverse-charge compliance responsibility.

Obrive does not treat a single GST percentage as universally applicable to every service, because the applicable rate depends on the classification and tax treatment of the specific supply and on law in force at the time of supply. The rate shown on the applicable tax invoice will be the rate Obrive determines to be applicable to that transaction.

Customers should rely on the invoice and applicable Contract for the transaction-specific tax amount rather than assuming a rate from a website page, previous invoice or older quotation.

GST and other applicable taxes may apply to monthly retainers, quarterly engagements, annual contracts, multi-year engagements, subscriptions and recurring professional services. Each invoice or billing event will reflect the applicable tax treatment at that time.

• Monthly retainer fees are generally subject to applicable taxes in addition to the professional fee unless expressly stated otherwise.

• Quarterly service fees are invoiced and taxed according to the applicable billing arrangement and GST rules.

• Annual or multi-year commitments do not become tax-free merely because payment is made upfront or under instalments.

• Advance payments may have tax consequences under applicable GST rules and may require appropriate tax documentation.

• Changes to GST law, customer registration status, place of supply or contractual scope may affect subsequent invoices.

Project payments may be structured around deposits, discovery, design milestones, development milestones, testing, deployment, launch or other events. GST treatment and invoicing will follow the applicable GST rules for the transaction and the agreed commercial structure.

An advance payment is not automatically a tax-free security deposit. Where GST law requires tax to be accounted for on an advance or other receipt, Obrive may issue the appropriate documentation and account for the applicable tax.

Obrive may accept payment through credit cards, debit cards, UPI, NEFT, RTGS, IMPS, bank transfer, payment gateways or other approved payment methods.

• Taxes shown on the invoice remain payable regardless of the payment method.

• Payment-gateway or card-processing charges do not automatically replace or include GST on the underlying service.

• Bank charges, gateway charges, foreign-exchange costs or payment-provider fees may be separately borne by the customer where stated in the Contract or invoice.

• Customers should ensure that the amount received by Obrive is sufficient to settle the invoiced professional fee, taxes and applicable transaction charges.

• Where a payment provider deducts a fee from the remitted amount, the customer remains responsible for any resulting shortfall unless the Contract states otherwise.

Where an Indian customer is legally required to deduct tax at source from payments to Obrive, the customer must apply the correct TDS provisions, deposit the tax within the required time and provide valid TDS certificates/documentation to Obrive.

TDS is generally a withholding mechanism and is not automatically treated as a reduction of the contracted professional fee. Customers must not deduct amounts without a valid legal basis or without providing the required supporting documentation.

Obrive may require the customer to provide its TAN, TDS details, challan information and certificates where relevant. Final tax treatment should be determined according to applicable income-tax law and the customer’s own professional tax advice.

Where a customer is legally required to apply GST-related tax deduction or another statutory withholding mechanism, the customer is responsible for complying with the applicable rules and providing the required documentation or credit information to Obrive.

Any statutory deduction must be supported by the applicable legal provision and reflected through the appropriate official mechanism. A customer should not simply reduce an invoice payment without confirming the legal basis.

International customers may be subject to local withholding taxes under their domestic laws or an applicable tax treaty. Unless the Contract expressly states otherwise, customers should pay Obrive the invoiced amount in accordance with the agreed commercial terms and independently assess any local withholding obligation.

If withholding is legally required, the customer should provide Obrive with the relevant withholding certificate and supporting evidence. Gross-up obligations, if any, will be determined by the applicable Contract.

Obrive does not provide tax, accounting or legal advice to customers. Whether a customer may claim an input tax credit, deduct an expense, obtain a refund, treat a payment as a business expense or apply any other tax benefit depends on the customer’s own facts, registration, records and applicable law.

A valid Obrive tax invoice does not by itself guarantee that the customer will receive input tax credit or any other tax benefit.

• Provide accurate legal, billing, GST and tax information.

• Review every invoice promptly and notify Obrive of material tax-document errors.

• Maintain appropriate books and records.
• Claim input tax credits only where legally eligible.
• Apply TDS or other withholding only where legally required.

• Provide withholding certificates and tax documentation within the required time.

• Comply with tax obligations in the customer’s jurisdiction.

• Provide accurate export, SEZ or international documentation where applicable.

Where an invoice requires correction, adjustment, credit note or debit note under applicable GST rules or the Contract, Obrive may issue the appropriate document where legally permitted and commercially appropriate.

Customers must not unilaterally alter, cancel or rewrite an Obrive tax invoice. Any requested correction should be communicated promptly with the relevant invoice number and supporting information.

CBIC’s invoice rules provide for prescribed credit and debit-note mechanisms where the value or tax charged requires adjustment or other specified circumstances arise.

Any refund, credit or commercial adjustment is governed by Obrive’s Refund Policy and the applicable Contract. Where a refund or credit legally requires corresponding tax adjustment, Obrive may issue the relevant credit note or other tax documentation and adjust the tax treatment as permitted or required by law.

A customer is not entitled to a tax refund from Obrive merely because it stops using a service, cancels a project or does not claim an available input tax credit.

Third-party services such as hosting, cloud infrastructure, software licences, AI APIs, payment gateways, domain registrations, stock assets, advertising platforms, app-store services, analytics tools and other external services may have their own taxes, fees, withholding rules or billing terms.

Unless expressly included in the quotation, third-party charges and applicable taxes may be additional to Obrive’s professional fees. Where Obrive purchases a third-party service on behalf of the customer, the tax treatment may depend on the third-party invoice and the commercial structure.

Tax laws, GST rates, classifications, exemptions, place-of-supply rules, invoice requirements and reporting obligations may change. Obrive reserves the right to update tax treatment, invoice calculations and applicable charges where required by law.

If a change in law increases or decreases the statutory tax applicable to an ongoing engagement, the invoice may be adjusted accordingly from the legally effective date.

Obrive may retain invoices, payment records, contracts, GST information, customer declarations and related documents as required for statutory accounting, tax, audit and compliance purposes.

Customers should preserve Obrive invoices and supporting documents for their own records and audits.

If a customer believes that a tax amount, GSTIN, place of supply or invoice detail is incorrect, the customer should notify Obrive in writing promptly and before making an unsupported payment deduction or initiating a payment dispute.

Obrive will review the issue against the Contract, invoice, customer information and applicable tax rules. Where a correction is legally appropriate, Obrive may issue revised documentation or an adjustment in the manner permitted by law.

This policy is general commercial information and does not constitute tax, accounting, legal or financial advice. Customers are responsible for obtaining professional advice concerning their own GST registration, input tax credit, TDS, withholding, international tax, treaty, accounting and reporting obligations.

• Legal entity name
• Registered billing address
• State and country
• GSTIN, where applicable
• PAN/TAN or other tax information where reasonably required
• Correct purchase order / contract reference
• Export or SEZ documentation where applicable
• Withholding/TDS details where legally applicable
• Correct accounts-payable contact and invoice email

Before starting a project or recurring service, customers should review the quotation, tax treatment, payment schedule, invoice terms, GST requirements, withholding obligations and applicable Contract.

If you need an invoice correction, GST clarification or tax-documentation support, contact Obrive with the relevant invoice or contract reference so the matter can be reviewed efficiently.