https://www.taxtmi.com/forum/issue?id=118067 Influencer digital promotion services delivered via social media can qualify as OIDAR where they are mediated by information technology; the place of supply is determined by the recipient's location under deemed-recipient indicia (such as billing address, IP address, card issuance, bank location, SIM country code or fixed landline), and if those indicia locate the recipient outside the taxable territory the place of supply may be outside India, so such supplies are not automatically ineligible for export benefits. en-us Tue, 19 Jul 2022 18:49:58 +0530 Thu, 23 Jan 2025 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118067 Influencer digital promotion services delivered via social media can qualify as OIDAR where they are mediated by information technology; the place of supply is determined by the recipient's location under deemed-recipient indicia (such as billing address, IP address, card issuance, bank location, SIM country code or fixed landline), and if those indicia locate the recipient outside the taxable territory the place of supply may be outside India, so such supplies are not automatically ineligible for export benefits. Discussion-Forum GST Tue, 19 Jul 2022 18:49:58 +0530 https://www.taxtmi.com/forum/issue?id=118067