Indian Target Audience and Representatives not Recipients of Advertising Services as Payment

The CBIC clarified that when an advertising company provides services to a foreign client, the Indian audience or representatives are not considered the "recipient" of the service. The recipient remains the foreign client, as they are the ones responsible for making payments. This clarification further ensures that such transactions are classified as exports and are eligible for zero-rated tax treatment under the GST regime, provided they meet the export criteria. This move simplifies the GST implications for advertising companies serving international clients.