https://www.taxtmi.com/forum/issue?id=118545 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. en-us Wed, 24 May 2023 11:55:04 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118545 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. Discussion-Forum GST Wed, 24 May 2023 11:55:04 +0530 https://www.taxtmi.com/forum/issue?id=118545