Clarification in respect of advertising services provided to foreign clients–reg.

Last updated: 25 September 2024

Notice Date : 10 September 2024

Quick Summary

This notification provides clarification regarding Goods and Services Tax (GST) for advertising services supplied by Indian companies to foreign clients. It addresses concerns that some field formations were incorrectly treating the place of supply as within India, thus preventing these companies from accessing export benefits. The Central Board of Indirect Taxes and Customs (CBIC) has issued this clarification to ensure consistent application of GST law and resolve difficulties faced by the trade and industry.

F. No. CBIC-20001/6/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** New Delhi, dated the 10th Sept

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FAQ :

The notification clarifies issues concerning advertising services provided by Indian companies to foreign clients.

Clarification was requested by the trade and industry because some tax authorities were considering the place of supply for these services to be 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 Ministry of Finance, Government of India.

The clarification is issued in exercise of powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (CGST Act).

The main aim is to ensure uniformity in the implementation of GST law across field formations and resolve difficulties faced by businesses providing advertising services to foreign clients.