banner_ad

GST on ebooks

808 views 8 replies
Hello Experts!
E-books sold outside India through online portal of USA payment received in Indian Bank Account, what is the applicability of GST?
Replies (8)

Supply is sale of E-book ( immovable property - service under GST). 

Location of supplier is in india 

Location of recipient is outside India 

Place of supply is also outside India

Inward remittance recieved in foreign currency.

Therefore it can b considered export of service under GST.

Export of service may require to pay tax or supply under LUT.

Shall consider your case specific once with a consultant. To avoid litigation nd tax liability in future.

NEFT charges of SBI are as follows: Upto Rs. 10000, Internet banking charges:₹1+Gst. Transaction charge at Bank Branch:₹2.5+Gst. The above charges are applicable as per transaction basis and attract GST @ 18%.
As per Notification 13/2018 CT (R) Supply of E-books cover under Supply Services under head 9984.

And As per Section 2(6) of IGST Act it covers under Export Services.
Thus need to pay IGST @ 5% else file LUT .
But after taking LUT do I need to submit it anywhere?
Originally posted by : Amish Maknojia
But after taking LUT do I need to submit it anywhere?

No, But u need to mention "Export under LUT" in tax invoice.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 02 May 2026
Senior execiutive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details