Digital economy · Creator

GST for influencers: when you must register and what rate applies

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Find

Influencer services fall under SAC 998361 (Advertising Services) or SAC 999332 (Other personal cultural & recreational services). GST rate: 18%.

Provisions

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.

Close

  1. Track all income sources monthly, brand deals, YouTube, affiliate, merchandise
  2. Register for GST when total crosses ₹15L (before ₹20L limit, leave buffer)
  3. File LUT online for foreign income sources (YouTube, foreign brands)
  4. Issue GST invoices to all Indian clients, collect 18%
  5. File GSTR-1 (11th) and GSTR-3B (20th) every month
  6. Claim ITC on business expenses, laptop, camera, studio rent, software subscriptions

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