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ARTICLE · 28 MARCH 2024

GST On "Free" Online Access Service – An India Perspective?

God may hear you or not, but your smart phone hears you loud and clear. Have you ever noticed that you speak of buying a wooden chair and your Browser...

IndiaTax

Background

God may hear you or not, but your smart phone hears you loud and clear. Have you ever noticed that you speak of buying a wooden chair and your Browser, Instagram, Facebook etc. started displaying options of wooden chair? If yes, have you ever wondered, how? Well, you already know how.

Your mobile phone receives your inputs on two fronts (a) what you type and (b) what you say. When a user downloads a mobile Application, she may (intentionally or unintentionally) gives various permissions to such Application including voice recognition or recording. These permissions may or may not include permission to store or share your data.

Access to social interacting platforms like Instagram, Facebook, or LinkedIn is monetarily free for everyone. However, these platforms may collect and/or store and/or share your data including images, voice, documents etc. In turn, these platforms may monetize your data in form of charging an advertisement fee from

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