Receipts from Google/Youtube, USA

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This query is : Resolved

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A UK-based media company registered for GST is receiving payments directly in INR from Google/YouTube for content creation. The discussion centres on whether these receipts qualify as export services, normal GST services, or Online Information and Database Access or Retrieval (OIDAR) services. The prevailing view is that it's an OIDAR service, with the place of supply being the recipient's location, thus qualifying as an export. To avoid GST payment, filing a Letter of Undertaking on the GST portal is recommended.

NIKITA

NIKITA (Querist)
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27 November 2023 My Client is a Media Company and registered under GST. They also create Content and upload on various social media platforms. They get remittances directly in their bank account (in INR). What would be the place of service and what would be the GST impact on the receipts.
Will it be treated as Export Service?
Will it be treated as Normal GST Service?
Will it be covered under OIDAR Service?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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27 November 2023 It's OIDAR service.

Sec 13(12) of the IGST act defines the Place Of Supply for OIDAR service as location of the recipient (LOR).

It will fall under export of service.

NIKITA

NIKITA (Querist)
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29 November 2023 Need more clarity on it sir.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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29 November 2023 Furnish letter of undertaking in GST portal so that no GST payable.

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