TaxTMI 
TaxTMI 
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
24 May 2023 
11 Replies 
3452 Views Asked by
OIDAR service classification determines GST liability on platform payments, hinging on place of supply and recipient location.
GST liability on payments from Google/YouTube to an Indian content creator depends on whether the creator's activity is an OIDAR service (placing supply at the recipient's location under section 13(12)) and whether export conditions in section 2(6) are satisfied. Alternatively, if the creator is merely a content supplier and YouTube/Google acts as intermediary or the recipient is located in India, different place-of-supply and intermediary rules (including section 14 and the explanation to section 13(12)) must be examined through the contractual and factual matrix to determine GST treatment. (AI Summary)
GST liability on payments from Google/YouTube to an Indian content creator depends on whether the creator's activity is an OIDAR service (placing supply at the recipient's location under section 13(12)) and whether export conditions in section 2(6) are satisfied. Alternatively, if the creator is merely a content supplier and YouTube/Google acts as intermediary or the recipient is located in India, different place-of-supply and intermediary rules (including section 14 and the explanation to section 13(12)) must be examined through the contractual and factual matrix to determine GST treatment. (AI Summary)