Gst on income from google adsense

Google adsence is type of an OIDAR (Online Info Database Access Retrieval) service.

Now, Google (or it's holding Alphabet Inc.), being located in a non-taxable territory, will obviously be not registered in India untill existing senario.

Hence GST would apply in following way:

1. If supply recipient is a taxable person, ie, registered person or liable to take registration. (say a company who placed onlone ads using adsence).: IGST

2. If supply reciepient if a NOTR (non-taxable online recipient, which includes: Govt/ govt authority/ PERSON not registered), then Google/alphanet Inc will need to pay IGST by getting registered under a 'Simplified Registration Scheme' as notified by governent.

In simple words, If recipeint is registered, then such recipient will pay, otherwise Google will pay.

Further, the rate of tax as per my knowledge would be 18% 

https://www.caclubindia.com/articles/details.asp?mod_id=30852