Gst chargeable or not

1)   Have  you  taken  GST   registration ?. 

2)  Is  person located  in  U.A.E ( Dubai) ?. 

Is person you providing  services of advertisement  located in U.A.E (dubai) ?.  

Then  this is case of Export  of  service providing  form India  . Export  under gst is zero rated  , if  you received  payment  in convertible  foreign exchange ,So   you can either pay  IGST  and  claim refund or export  through  LUT/BOND  subject  to conditions .