India tax — the four buckets
What an Amazon India seller actually owes — start to finish.
Most online "Amazon fee calculators" model only one of the four taxes you face. We model all four — marketplace fees, product GST, marketplace deductions (TCS-52 + TDS-194O), and Profession + Income tax — so you can see the true tax burden before pricing a SKU.
1. Marketplace fees + 18% IGST
Amazon takes referral (5–22%), closing fee, and FBA on every sale; charges 18% IGST on top of all of those. Modelled in the Fee Calculator.
2. Product GST (5/12/18/28%)
What you charge the buyer. Varies by HSN. Books 0%, jewellery 3%, supplements/electronics 18%, large appliances 28%. Apparel splits at ₹1,000.
3. TCS-52 (0.5%) + TDS-194O (~0.1%)
Both deducted by the marketplace from your payout. GST TCS is 0.5% (cut from 1% on 10 Jul 2024); TDS u/s 194-O is ~0.1% (cut from 1% on 1 Oct 2024) — confirm the live rate with your CA. Both are CREDITABLE — claim back in your GST return / ITR. Cash-flow drag, not true cost.
4. Profession Tax + Income Tax
PT applies in 22 states (not Delhi, Haryana, UP, Punjab, Rajasthan etc.). Income tax depends on entity type. The new regime exempts up to ₹12L taxable via 87A rebate.
Total tax burden estimator
Plug in a scenario, see the breakdown across all four buckets.
Profession Tax — applicability by state
| State | Applies? | Annual cap | Due date |
|---|
Filing calendar — what you owe and when
TDS sections you might encounter
Product GST by category
| Category | HSN | GST % |
|---|
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Tax law changes — these tables snapshot the latest known state. Verify against the linked government portals before quarterly filing.