This discussion clarifies the place of supply for digital marketing services where content is created in India for a client in Dubai. It confirms that such services are treated as an export of services from India. The general rule is that the place of supply is the location of the service recipient. To claim this as an export, simply obtaining a Letter of Undertaking (LUT) and reporting the invoices in GSTR-1 is sufficient.
03 May 2023
Hello one of my client is creating a digital content in India and it will be shared to client residing in Dubai for Dubai audiences what will be the place of supply for such service ? can be treated as export of services out of india ?