One of my client upload videos in YouTube which are made by his production house, he receives money in dollars from YouTube services depending on views.
Now my doubt as follows,
1) Whether GST applicable on those receipts?
2)If GST applicable what is place of service for those services and applicability rate?
3)Whether it is Treated as export of service?
Dear Avinash,
I have presented my understanding as follows.Hope it would help you.
1) No GST is applicable as place of supply is outside India
2) Place of supply-Outside India
a. Place of supply has to be seen under section 13 (assuming that You Tube location is outside India)
b. General subsection 13(2) would apply as it is not covered under any other subsections.Therefore, place of supply would be location of recipient You Tube i.e. outside India.
c. Caution-Check applicability of Online Database Retrieval services section 13(14) before taking final decision
3) Yes it is export of service as all conditions of export of service is satisfied
Location of supplier is within India
Location of receiver is outside India
Place of supply is outside India
Payment is received in foreign exchange i.e. dollars
CAclubindia
