Digital economy · Creator
GST for influencers: when you must register and what rate applies
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Facts
Influencer services fall under SAC 998361 (Advertising Services) or SAC 999332 (Other personal cultural & recreational services). GST rate: 18%.
Provisions and law
- CGST Act, Sec 22 (registration) | Notification 12/2017
Analysis
Registration threshold: ₹20L turnover for services. Once you cross ₹20L in brand deals, sponsorships, and platform income in a financial year: mandatory GST registration. After registration, you must collect 18% GST on all invoices to Indian clients and file monthly returns. For brand deals: If you're GST-registered, your invoice to a brand = deal value + 18% GST. The brand can claim ITC on this GST. This is why brands prefer working with GST-registered creators. For YouTube AdSense and foreign brand deals: These are exports of service, 0% GST with a Letter of Undertaking (LUT). No GST charged on foreign income.
Conclusion
- Track all income sources monthly, brand deals, YouTube, affiliate, merchandise
- Register for GST when total crosses ₹15L (before ₹20L limit, leave buffer)
- File LUT online for foreign income sources (YouTube, foreign brands)
- Issue GST invoices to all Indian clients, collect 18%
- File GSTR-1 (11th) and GSTR-3B (20th) every month
- Claim ITC on business expenses, laptop, camera, studio rent, software subscriptions
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