Clarification In Respect Of Advertising Services Provided To Foreign Clients

Last updated: 13 September 2024

Notice Date : 10 September 2024

Quick Summary

This notification clarifies the Goods and Services Tax (GST) treatment for advertising services provided by Indian companies to foreign clients. It addresses concerns raised by the industry where some tax authorities were incorrectly classifying these services as being supplied within India, thus preventing export benefits. The Central Board of Indirect Taxes and Customs (CBIC) has issued this clarification to ensure consistent application of the law across all field formations.

F. No. CBIC-20001/6/2024-GST Government of India Ministry of FinanceDepartment of Revenue Central Board of Indirect Taxes and CustomsGST Policy Wing*** New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of

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The notification provides clarification regarding advertising services provided by Indian companies to foreign clients.

Clarification was requested by the trade and industry because some tax authorities were incorrectly treating these services as supplied within India, denying export benefits to advertising companies.

The clarification has been issued by the Central Board of Indirect Taxes and Customs (CBIC) under the powers conferred by the Central Goods and Services Tax Act, 2017.

The aim is to ensure uniformity in the implementation of GST provisions across all field formations and to resolve difficulties faced by the trade and industry.