GST liability on payment received from You tube- sharing of advertisement receipt, Goods and Services Tax - GST

[PARALIJAYAPALAN ANILKUMAR]

Please clarify the provisons under GST act in the case of receipts from YOU Tube in foreign currency. As per my reading I have advised my client that the same will come under OIDAR services and not liable to pay GST in India. Please Clarify.

Posts / Replies

[Kiran Tahelani]

Assuming you are talking about content creator who allows you tube to play advertisement in his content and you tube share the ad revenue.

in this regard my view is.

Assuming the services are falling under OIDAR service, the POS would be foreign country as per section 13(2) and therefore all the conditions of exports are fulfilled and therefore in this case your client is providing export of services. He is required to export either with payment of IGST or opt for LUT, in both the cases refund is available

Assuming by any chance the services are not falling under OIDAR services, but still the place of supply would be foreign country section 13(2) of IGST and therefore again all the conditions of exports are fulfilled and your therefore in this case your client is providing export of services. He is required to export either with payment of IGST or opt for LUT, in both the cases refund is available.

[Kiran Tahelani]

Please read section 13(12) instead of section 13(2) in 3rd para (OIDAR)