TaxTMI 
TaxTMI 
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.
GST liability on payment received from You tube- sharing of advertisement receipt
10 Mar 2023 
2 Replies 
1474 Views Asked by
OIDAR services treatment: YouTube ad receipts are exports with foreign place of supply, eligible for IGST or LUT.
Characterisation of YouTube ad revenue receipts as OIDAR services fixes the place of supply abroad, making the transactions exports of services; the supplier may export either by paying IGST or by furnishing a Letter of Undertaking, and refund is available in both cases. If not OIDAR, the place of supply provision still renders the supply an export, with the same options of IGST payment or LUT and corresponding refund entitlement. (AI Summary)
Characterisation of YouTube ad revenue receipts as OIDAR services fixes the place of supply abroad, making the transactions exports of services; the supplier may export either by paying IGST or by furnishing a Letter of Undertaking, and refund is available in both cases. If not OIDAR, the place of supply provision still renders the supply an export, with the same options of IGST payment or LUT and corresponding refund entitlement. (AI Summary)