Question ID :
44983
GST on Youtube Revenue
A company in India is creating videos and posting it on Youtube. Google USA pays to the company based on views earned by those videos. Is the money earned by the Indian Company from Google USA subject to GST?
Posted by
balasubramanian
on
Apr 24, 2026
Filed Under
Indirect Taxes
Income earned by an Indian company from YouTube with Google entities located outside India is generally treated as consideration for supply of services under GST law. Where payment is received in convertible foreign exchange and other conditions of section 2(6) of the IGST Act are satisfied, such transaction would ordinarily qualify as export of services and consequently as zero-rated supply under section 16 of the IGST Act. Accordingly, services may generally be supplied without payment of GST under LUT, subject to fulfillment of prescribed conditions.
Posted by
CA. SATISH CHAND GARG on
May 12, 2026