GST liability on payment received from You tube- sharing of advertisement receipt

[PARALIJAYAPALAN ANILKUMAR]

Please clarify the provisons under GST act in the case of receipts from YOU Tube in foreign currency. As per my reading I have advised my client that the same will come under OIDAR services and not liable to pay GST in India. Please Clarify.

AI Summary

Clarification on GST liability for YouTube ad revenue in foreign currency under section 13(12); export conditions apply. A forum participant raised a query regarding GST liability on payments received from YouTube for advertisement revenue in foreign currency, suggesting these fall under OIDAR services and are not liable for GST in India. A respondent clarified that if the services qualify as OIDAR, the place of supply is a foreign country under section 13(2), fulfilling export conditions. The client can export services with IGST payment or via LUT, both allowing for refunds. If not OIDAR, the place of supply remains foreign, again meeting export conditions and allowing for similar refund options. A correction was noted to reference section 13(12) instead.