XYZ (India) is getting payment from Google in foreign currency for their You Tube channel when a YouTube Premium subscriber watches XYZ’s you tube content on the Watch Page. Is XYZ required to pay GST on the amount received?
GST on amount received from google
Kaustubh Karandikar
Debate on GST Applicability for YouTube Content Creators: Is It an OIDAR Service and GST Exempt? An individual inquired about the applicability of GST on payments received from Google in foreign currency for YouTube content views. The discussion involved various interpretations, with one participant suggesting that the service provided by the content creator qualifies as an 'online information and database access or retrieval service' (OIDAR), thus constituting an export of service exempt from GST. Another participant disagreed, arguing that the content creator is not providing OIDAR services, emphasizing the need for a detailed factual and legal analysis. The conversation highlighted differing views on the roles of service provider and recipient in such transactions. (AI Summary)