TaxTMI 
TaxTMI 
sir.one of my client is promoting his own products in youtube and receiving amount for each such post from youtube, is this taxable under GST?
Income from Social media post
30 Jun 2023 
11 Replies 
1410 Views Asked by
Export of services: YouTube ad receipts for domestic promoters qualify as export if statutory conditions are met, affecting GST treatment.
Receipts from a social media platform for promoting domestic goods constitute export of services if supplier is in India, recipient is outside India, place of supply is outside India, and payment is received in convertible foreign exchange; contractual terms and invoices must be examined. LUT execution does not alter export character; procedural choices include furnishing an LUT to supply without IGST or paying IGST and claiming refund, and the supplies should be reported in GSTR 1 with appropriate invoicing or self billing as warranted. (AI Summary)
Receipts from a social media platform for promoting domestic goods constitute export of services if supplier is in India, recipient is outside India, place of supply is outside India, and payment is received in convertible foreign exchange; contractual terms and invoices must be examined. LUT execution does not alter export character; procedural choices include furnishing an LUT to supply without IGST or paying IGST and claiming refund, and the supplies should be reported in GSTR 1 with appropriate invoicing or self billing as warranted. (AI Summary)