GST ON GOOGLE ADSENSE INCOME

My Client receiving amount from Google AdSense. He is having a website and this income is from the advertisement on his website by google. Amount is received in dollars and getting converted in to INR in the bank account.
1)Will this be treated as zero rated supply?
2)shall we apply for registration and take LUT as the gross receipts have crossed 20 lakhs.
Replies (1)
What is the Billing Address for Google ????

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