https://www.taxtmi.com/forum/issue?id=118411 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. en-us Fri, 10 Mar 2023 16:03:52 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118411 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. Discussion-Forum GST Fri, 10 Mar 2023 16:03:52 +0530 https://www.taxtmi.com/forum/issue?id=118411