Export of Service

[NISHANT SIPANI]

Dear Sir / Madam,

Case :The Client runs a Blogging website in India.The website accepts paid articles published on the website. The payer is paying in USD via PayPal converting INR into the Current account of the client.

1. Is GST leviable on that USD pay or
2. It should be treated as an export of service and file LUT?

Thanks and Regards
Nishant

AI Summary

Is GST Applicable on USD Payments for Indian Blog? Check Export Conditions Under Section 2(6) IGST Act 2017. A client operating a blogging website in India receives payments in USD via PayPal for publishing paid articles. The query concerns whether GST is applicable on these payments or if they should be treated as an export of service, requiring a Letter of Undertaking (LUT). One response suggests GST is applicable if the website exceeds the turnover threshold or if accessed by unregistered persons in India, necessitating compulsory registration. To qualify as an export of service, the conditions under Section 2(6) of the IGST Act 2017 must be met, including the location of the service provider and recipient.