Rate and classification
Matchmaking does not have a dedicated rate entry. It falls under the residual item of heading 9997, other miscellaneous services including services nowhere else classified, which Notification 15/2025 kept at 9% central tax, giving 18% GST in all. SAC 999799, other services nowhere else classified, is the code most bureaus use. Online matrimony platforms that provide services over the internet without much human involvement may fall under online information and database access services, also at 18%.
Upfront plans and advances
Members usually pay for the whole plan at registration. Since the invoice is issued when the plan starts, which is typically the day of payment, the tax is due at once in that month's return. If the plan is sold in advance of its start date, issue a receipt voucher with GST on the advance and adjust it in the invoice when the plan begins.
Success fees
A success fee is payable only if a marriage is fixed through the bureau. It is a separate consideration that becomes due on that event, and the invoice for it should be issued when the fee becomes payable, quoting the original membership and the date the match was confirmed. It is taxed at the same 18%.
Refunds and credit notes
If a member cancels and the bureau refunds part of a plan already invoiced, a credit note under section 34 reduces the taxable value and tax. Non-refundable registration fees stay taxable. Issue the credit note within the time limit linked to the annual return so that the tax adjustment remains available.
Small bureaus and threshold
A bureau run from home or a small office may stay below the Rs 20 lakh service threshold, or Rs 10 lakh in special category states. Once registered, it can choose between the regular scheme at 18% and the service composition scheme at 6% up to Rs 50 lakh, since most members are individuals who do not claim credit.
Members abroad and NRI families
Bureaus often serve families living overseas who pay in foreign currency. A service to a person located outside India, paid in convertible foreign exchange, can qualify as an export of services if all the conditions in the IGST Act are met, including that the place of supply is outside India. Where the family's son or daughter lives abroad but the parents in India sign up and pay, the recipient is in India and the supply is domestic. Record who the contracting member is, their address and how payment was received, and issue export invoices under LUT only where the conditions are clearly met.