GST for YouTubers in India
Understand exactly when GST kicks in for your YouTube income, how AdSense is treated, and how to invoice Indian sponsors correctly.
- AdSense as export of services
- 18% GST on Indian sponsorships
- LUT filing for zero-rated exports
- Input tax credit on gear
AdSense + GST: the LUT trick
File a Letter of Undertaking (LUT) on the GST portal annually. This lets you treat AdSense receipts as zero-rated exports without paying IGST and waiting for refund. Most active YouTubers should file this.
Invoicing Indian brands
Always raise a GST invoice for Indian brand deals. Mention SAC code 998361 (advertising services) or 998599 (other professional services). Split into CGST/SGST for same-state, IGST for inter-state.
FAQ
Do YouTubers need to pay GST in India?+
YouTube AdSense payouts are treated as export of services to Google (Singapore/US entities). They are zero-rated under GST but registration is still required once your aggregate turnover crosses ₹20 lakh.
Is AdSense income zero-rated under GST?+
Yes. Since the recipient (Google) is outside India and payment comes in foreign currency, AdSense qualifies as export of services. With an LUT filed, you charge 0% GST.
What about Indian brand deals?+
Indian brand deals are domestic supply and attract 18% GST (CGST 9% + SGST 9% within the same state, or IGST 18% across states).
When should a YouTuber register for GST?+
When total turnover (AdSense + brand deals + affiliate + memberships) crosses ₹20 lakh in a financial year. Some creators register voluntarily earlier to claim input tax credit on gear and software.