what will be treatment in gst ?

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Assessee( individual ) providing service to google for advertisement space on web and application.
He is received consideration in foreign currency.
What will be the treatment in GST under which section ?
who is liable to pay GST?
Replies (2)
You should refer section 13 of GST in which you can find out the Place of supply after that you will know who is liable to pay GST
As per section 13(12) of igst, service provider is located in non taxable territory ( as per my knowledge section not specified about if OIDAR service provider in India )
in given case service recipient is google i.e outside India.


OIDAR not specified about service provider is in taxable territory.

and We will not treated as export because of as per section 2(6)
As per Export condition place of supply in india so that this will be not be treated as Export.


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