The rise of digital content creation has made vlogging and YouTubing viable career options, with many creators earning revenue from foreign sources. However, understanding the Goods and Services Tax (GST) implications, especially in terms of exports, is essential to ensure compliance and avoid penalties. This blog explores when the services of bloggers and YouTubers qualify as exports under GST and their taxability.
When Do Blogging and YouTube Services Qualify as Exports?
YouTube Ad Revenue – Earnings through Google AdSense from entities like Google Ireland or Google USA are considered exports.
Sponsored Content – Collaborations with foreign brands for reviews and promotions qualify as exports if payments are in foreign currency, but if Indian brand then with GST shall be collected.
Affiliate Marketing – Earnings from global platforms like Amazon, ClickBank, or ShareASale are considered exports when paid in foreign exchange.
Export of Services Under GST
As per Section 2(6) of the Integrated Goods and Services Tax (IGST) Act, 2017, a service is considered an export of services if it meets the following conditions:
The supplier of the service (blogger/YouTuber) is located in India.
The recipient of the service is located outside India.
The place of supply is outside India.
The payment for the service is received in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India (RBI).
The supplier and the recipient are not merely establishments of a distinct person (i.e., they should not be the same legal entity operating in different countries).
GST Registration Requirement for Bloggers and YouTubers
Mandatory Registration: If the total revenue exceeds ₹20 lakh (₹10 lakh for special category states) in a financial year, GST registration is required.
Voluntary Registration: Even if below the threshold, voluntary registration is beneficial for claiming Input Tax Credit (ITC) on expenses like domain hosting, software tools, and equipment.
OIDAR Classification: Services by YouTube shall fall under Online Information and Database Access or Retrieval (OIDAR) services, requiring GST compliance even for foreign earnings.
Taxability of Vlogging and YouTube Services Under GST
Once a service is classified as an export of service, its tax treatment under GST depends on whether the supplier opts for:
Zero-Rated Supply (Without Payment of GST) – If the blogger/YouTuber registers under GST and files a Letter of Undertaking (LUT), they can export services without charging GST.
Zero-Rated Supply (With Refund of GST Paid) – If GST is paid on inputs (e.g., software subscriptions, marketing expenses), the supplier can claim a refund of the GST paid under Rule 96A of the CGST Rules, 2017.
Quote of the day:
“Opportunities multiply as they are seized. The more you step forward,
the more doors will open”
-Winston Churchill
Regards
Harshpreet Singh
+ 91 96323-32850
©2025 by caumang.com
Comments