TaxTMI 
TaxTMI 
Hi,
Influencers are covered under OIADR and their place of supply is India and they are not eligilble for export benefits. Is it correct?
GST on infulencers
19 Jul 2022 
3 Replies 
2201 Views Asked by
Place of supply rules can render influencer services OIDAR and taxable outside India, affecting entitlement to export benefits.
Influencer digital promotion services delivered via social media can qualify as OIDAR where they are mediated by information technology; the place of supply is determined by the recipient's location under deemed-recipient indicia (such as billing address, IP address, card issuance, bank location, SIM country code or fixed landline), and if those indicia locate the recipient outside the taxable territory the place of supply may be outside India, so such supplies are not automatically ineligible for export benefits. (AI Summary)
Influencer digital promotion services delivered via social media can qualify as OIDAR where they are mediated by information technology; the place of supply is determined by the recipient's location under deemed-recipient indicia (such as billing address, IP address, card issuance, bank location, SIM country code or fixed landline), and if those indicia locate the recipient outside the taxable territory the place of supply may be outside India, so such supplies are not automatically ineligible for export benefits. (AI Summary)