🆕 अपडेटेड मार्च ३१, २०२६ | GST 2.0 Online Services | OIDAR | Export of Services LUT | E-Commerce TCS Rules
💻 Case Study 1: Website / Blog / AdSense Business
Revenue Source नुसार GST
🎓 Case Study 2: Online Academy / E-Learning Platform
Course Type नुसार GST Rate (GST 2.0 — Sep 22, 2025 नंतर)
💍 Case Study 3: Matrimony / Matchmaking Portal
Matrimony Portal — GST Structure
▶️ Case Study 4: YouTube / Content Creator / Social Media
💼 Case Study 5: Freelancing / Consulting / Remote Work
🛍️ Case Study 6: Amazon / Flipkart E-Commerce Seller
E-Commerce Seller साठी GST — विशेष नियम
📱 Case Study 7: App Development / SaaS / Software Products
✈️ Export of Services — LUT Process आणि ITC Refund
LUT Submit करण्याची Process (दरवर्षी March 31 पूर्वी)
❓ वारंवार विचारले जाणारे प्रश्न
📝 सारांश — भाग ५
📚 GST संपूर्ण मालिका — ५ भाग
📌 या भागात काय शिकाल: Online Business च्या ७ प्रकारांसाठी GST — Website/Blog, Online Academy, Matrimony Portal, YouTube, Freelancing, Amazon/Flipkart Seller, SaaS/App. प्रत्येक Case Study मध्ये Registration, Rate, Returns, ITC, Export Benefits. मार्च ३१, २०२६ पर्यंत अपडेटेड.
18%
Digital Services GST Rate
5%
Yoga/Gyms/Salons (GST 2.0)
0%
Export of Services (Zero-Rated)
₹20 लाख
Online Business Threshold
🌐
राहुल — Marathi Tech Blog + AdSense + Affiliate
पुणे | Monthly Income: ₹1.8-2.5 लाख | Indian + Foreign Revenue
Registration₹20 लाख+ असल्यासVoluntary फायदेशीर
AdSense (Google USA)Export — 0%LUT भरा, ITC Refund
Indian Ad Networks18% GSTIndian Company Payment
Affiliate (Amazon USA)Export — 0%Foreign Currency
- Google AdSense (USA): Google LLC USA कडून Payment → Export of Services → Zero-Rated. LUT भरणे आवश्यक. FIRC Bank कडून घ्या. ITC Refund Claim करता येतो.
- Indian Ad Networks (InMobi, Taboola India): Indian Company → 18% GST Charge करा. GST Invoice Issue करा.
- Amazon Affiliate (USA): Amazon.com USA कडून Payment → Export → 0%. Amazon.in Affiliate: Indian → 18%.
- Sponsored Posts (Indian Brands): Brand कडून Payment → 18% GST. GST Invoice Issue करा.
- Subscription (Indian Readers): 18% GST. Foreign Readers → 0% Export.
✅ Website Business — ITC Benefits
- Hosting (AWS, GoDaddy), Domain, Software Tools (Canva Pro, SEMrush) वर ITC
- Office Equipment, Computer वर ITC (Business Use साठी)
- CA Fees वर ITC
- Export ITC Refund: Foreign Revenue असल्यास Accumulated ITC Refund
📚
प्रिया — Online Academy (Marathi + English Courses)
नागपूर | Monthly Revenue: ₹3-5 लाख | Udemy + स्वतःचा Platform
School Curriculum0% — ExemptCBSE/State Board
Professional Courses18% GSTCoding, Finance, Marketing
Yoga / Meditation5% (GST 2.0)पूर्वी 18% होते
Udemy (USA)0% — ExportLUT आवश्यक
| Course प्रकार | GST Rate | नोंद |
|---|---|---|
| CBSE/State Board K-12 Curriculum | 0% (Exempt) | School Education |
| Recognized University Degree Programs | 0% (Exempt) | UGC/AICTE Recognized |
| Yoga / Meditation / Fitness Classes | 5% | GST 2.0 — Sep 2025 (पूर्वी 18%) |
| Professional Courses (Coding, Finance) | 18% | Non-Recognized Courses |
| IIT-JEE / NEET / Competitive Coaching | 18% | Coaching Category |
| Udemy (USA Platform) Revenue | 0% | Export — LUT आवश्यक |
⚠️ Yoga/Meditation GST 2.0 Update
GST 2.0 (Sep 22, 2025) नंतर Yoga, Meditation, Fitness Classes वर GST 18% वरून 5%. Online Yoga Academy, Fitness Instructor, Meditation Coaches साठी मोठा दिलासा.
💍
अनिल — Marathi Matrimony Portal
मुंबई | Monthly Revenue: ₹4-8 लाख | Subscription + Premium Plans
Indian Members18% GSTSubscription Plans
NRI Members0% — ExportForeign Currency
Wedding Vendor Ads18% GSTPhotographers, Caterers
SAC Code998319Matrimonial Services
- Indian Members — Subscription: HSN/SAC: 998319 (Matrimonial Services). GST Rate: 18%. प्रत्येक Payment वर GST Invoice.
- NRI Members (USA/UK/Canada): Foreign Currency Payment → Export of Services → LUT → 0% GST. FIRC मिळवा.
- Wedding Vendors Advertising: Photographers, Caterers कडून → 18% GST. B2B Invoice (त्यांचे GSTIN) किंवा B2C Invoice.
- App Revenue (Play Store/App Store): Google/Apple USA → Export 0%. Indian In-App Purchase → Google/Apple TCS कापतो → GSTR-2B मध्ये Credit.
✅ ITC Benefits — Matrimony Portal
- Server/Hosting (AWS/Azure), Software Development वर ITC
- Digital Marketing (Google Ads, Meta Ads) वर ITC
- Office Rent, Equipment वर ITC
🎥
सुमित — YouTube + Instagram + Brand Deals
पुणे | Monthly Income: ₹2-6 लाख | AdSense + Sponsorships
Income Source नुसार GST Breakdown
| Income Source | GST Rate | Invoice | LUT |
|---|---|---|---|
| YouTube AdSense (Google USA) | 0% (Export) | Export Invoice | ✅ आवश्यक |
| Indian Brand Sponsored Video | 18% | Tax Invoice (18%) | ❌ |
| Foreign Brand Sponsored Video | 0% (Export) | Export Invoice | ✅ आवश्यक |
| Instagram/Meta Creator Fund | 0% (Export) | Export Invoice | ✅ आवश्यक |
| Indian Affiliate Commission | 18% | Tax Invoice | ❌ |
| Amazon Associates (USA) | 0% (Export) | Export Invoice | ✅ आवश्यक |
| YouTube Super Chat / Memberships | 18% | Google TCS कापतो | — |
⚠️ YouTube Creator साठी महत्त्वाचे
- Annual AdSense + Brand Deals ₹20 लाखांवर → Registration अनिवार्य
- LUT दरवर्षी March 31 पर्यंत Submit करा
- प्रत्येक Foreign Payment साठी FIRC/Bank Certificate ठेवा
- Indian Brand Deals साठी GST Invoice Issue करणे अनिवार्य
- Camera, Lights, Mic, Computer वर ITC Claim करता येतो
👩💻
नेहा — Freelance Web Developer + UI/UX Designer
बंगळुरू | Monthly Income: ₹1.5-4 लाख | Indian + US/UK Clients
| Platform / Client | GST Rate | काय करावे |
|---|---|---|
| Upwork (USA Client) | 0% (Export) | LUT भरा. FIRC घ्या. Export Invoice Issue करा. |
| Fiverr (Foreign Client) | 0% (Export) | LUT. FIRC. Fiverr TCS Claim करा. |
| Indian Startup Client | 18% | GST Invoice with GSTIN. GSTR-1 B2B. |
| Indian Individual (B2C) | 18% | B2C Invoice. GSTR-1 Table 7. |
| Foreign Company (Work from India) | 0% | Export of Services. LUT. Foreign Payment. |
| Indian Company Remote Job | 18% | Indian Employer → 18% GST. |
✅ Freelancer ITC Benefits
- Laptop, Monitor, External Hard Drive — ITC Claim
- Software Subscriptions (Adobe, Figma, VSCode) — ITC (GST Invoice असल्यास)
- Internet, Co-Working Space — ITC
- CA Fees — ITC Claim
📦
विकास — Amazon + Flipkart Seller (Electronics Accessories)
सुरत | Monthly Sales: ₹5-15 लाख | Multi-State Delivery
RegistrationMandatoryThreshold नाही — Section 24
TCS (Amazon/Flipkart)1% कापतोGSTR-2B मध्ये Credit
Inter-State SalesIGSTBuyer च्या State ला Tax
E-Way Bill₹50,000+Amazon Auto-Generate
- Section 24(ix) — Mandatory Registration: Amazon, Flipkart, Meesho वर विक्री करणाऱ्यांना Threshold विचारात न घेता Registration अनिवार्य. ₹1 विकल्यावरही Register करा.
- TCS (Tax Collected at Source) — Section 52: Amazon/Flipkart तुमच्या Sales वर 1% TCS (0.5% CGST + 0.5% SGST) कापतात. GSTR-2B मध्ये दिसते — ITC म्हणून Use करता येते.
- GST Rate: Product च्या HSN Code नुसार. Electronics Accessories: 18%. Mobile Covers: 12%. Handicrafts: 0%/5%/12%.
- Returns Handling: Customer Return → Credit Note Issue करा. ITC Reverse करणे आवश्यक.
🔴 E-Commerce — सामान्य चुका
- Threshold नाही — Registration न करता विक्री. Notice येऊ शकतो.
- Amazon TCS GSTR-2B मध्ये Claim न करणे — पैसे वाया.
- Multiple States मध्ये Warehouse → त्या State मध्ये Registration आवश्यक.
⚙️
रोहन — SaaS Product (HR Software) + App Development
हैदराबाद | Monthly Revenue: ₹8-20 लाख | Indian + Global Customers
SaaS (Indian Clients)18% GSTSoftware as Service
SaaS (Foreign Clients)0% — ExportLUT आवश्यक
Play Store Revenue0% (Export)Google USA Payment
App Development (India)18% GSTIT Services Category
- SAC Code: SaaS/Cloud: 998313. App Development: 998314. IT Consulting: 999299.
- Play Store / App Store: Google LLC USA / Apple USA → Export → LUT → 0% GST. FIRC मिळवा.
- In-App Purchases (Indian Users): Google/Apple TCS कापतो → GSTR-2B मध्ये Credit.
- Foreign SaaS Clients: Monthly Subscription → Export → LUT → 0%. FIRC प्रत्येक Payment साठी.
🔔 Intermediary Services Rule — 2026 बदल
IT Consulting, Business Facilitators जे Foreign Companies साठी India मधून काम करतात — त्यांना Export of Services म्हणून 0% GST मिळू शकेल. IGST Act Section 13 Intermediary Rule बदलाची अधिकृत Notification येण्याची प्रतीक्षा. CA कडून Update घ्या.
- Portal → Services → User Services → Furnish Letter of Undertaking (LUT)
- Financial Year Select करा → Declaration भरा → EVC/DSC Sign → Submit
- ARN मिळतो. LUT Certificate Download करा. वर्षभर Valid.
- FY 2026-27 साठी: March 31, 2026 पर्यंत Submit अनिवार्य
✅ FIRC म्हणजे काय आणि का आवश्यक आहे
📊 Online Business GST — Quick Reference Table
- प्रत्येक Foreign Payment साठी Bank कडून FIRC Certificate घ्या
- हे Export of Services चा मुख्य पुरावा — GST Audit, ITC Refund साठी
- Bank ला विनंती: “Please issue FIRC for foreign remittance received on [date]”
- Purpose Code: P0802 (IT Services), P0104 (Consulting), P0602 (Commission)
- किमान ७ वर्षे सांभाळा
| Business Type | Indian Revenue | Foreign Revenue | Registration |
|---|---|---|---|
| Blog / Website | 18% (Ad, Sponsored) | 0% Export (AdSense) | ₹20 लाख+ |
| Online Academy | 0%/5%/18% (Course Type) | 0% Export (Udemy USA) | ₹20 लाख+ |
| Matrimony Portal | 18% (Subscription) | 0% Export (NRI Members) | ₹20 लाख+ |
| YouTube Creator | 18% (Brand Deals) | 0% Export (AdSense) | ₹20 लाख+ |
| Freelancer | 18% (Indian Clients) | 0% Export (Upwork/Fiverr) | ₹20 लाख+ |
| E-Commerce Seller | Product GST Rate + TCS | Export 0% (applicable) | Mandatory — No Threshold |
| SaaS / App Dev | 18% | 0% Export (Foreign Clients) | ₹20 लाख+ |
| Online Gaming | 40% (Action Value) | OIDAR — Register | Mandatory |
YouTube AdSense Income वर GST लागते का? +
YouTube AdSense Income हे Export of Services — Google LLC USA कडून Foreign Currency Payment. GST Rate 0%. Annual Income ₹20 लाखांवर → Registration आवश्यक. LUT March 31 पर्यंत भरा. FIRC Bank कडून घ्या. ITC Refund Claim करता येतो — Equipment, Software वर भरलेला GST परत मिळतो.
Amazon/Flipkart Seller ला GST Registration Threshold आहे का? +
नाही. CGST Act Section 24(ix) नुसार E-Commerce Platform वर विक्री करणाऱ्यांना Threshold नाही — Registration अनिवार्य. Amazon/Flipkart TCS (1%) कापतो — GSTR-2B मध्ये Credit येतो — Tax Liability विरुद्ध Use करता येतो.
Upwork वर Foreign Clients ना Freelancing केल्यास GST किती? +
Foreign Clients → Export of Services → 0% GST. Annual Income ₹20 लाखांवर → Registration. LUT भरा. प्रत्येक Foreign Payment साठी FIRC ठेवा. Indian Clients असल्यास 18% GST Charge करा.
Online Yoga Classes साठी GST Rate काय आहे? +
GST 2.0 (September 22, 2025) नंतर Yoga, Meditation, Fitness Classes वर GST 18% वरून 5%. School/University Curriculum अजूनही 0%. Professional/Skill Courses (Coding, Finance) 18%.
LUT म्हणजे काय? ते कधी भरायचे? +
LUT म्हणजे Letter of Undertaking — GST शिवाय Export करण्याची परवानगी देणारा Form. दरवर्षी March 31 पर्यंत भरणे आवश्यक. Portal → Services → User Services → Furnish LUT. एकदा Submit = वर्षभर Valid.
Online Gaming वर 40% GST — Final आहे का? +
GST 2.0 (Sep 22, 2025) नुसार Online Gaming वर 40% GST. परंतु Dream11, MPL यांनी Supreme Court मध्ये Petition दाखल केली आहे. Retroactive Demand (2017-2023) वर Court ने Stay दिला. Future Liability Clear नाही — Legal Battle सुरू. Online Gaming Business असल्यास CA + GST Advocate चा सल्ला घ्या.
📌 भाग ५ — मुख्य मुद्दे (मार्च ३१, २०२६)
- Website/Blog: AdSense/Foreign Affiliate = Export 0%. Indian Ad Networks = 18%. LUT + FIRC अनिवार्य.
- Online Academy: Yoga/Meditation 5% (GST 2.0). Professional Courses 18%. School Curriculum 0%.
- Matrimony Portal: Indian Members 18%. NRI Members = Export 0%.
- YouTube: AdSense = Export 0%. Indian Brand Deals = 18%.
- Freelancing: Foreign = Export 0% (LUT + FIRC). Indian = 18%.
- E-Commerce: Threshold नाही — Registration Mandatory. Amazon TCS 1% GSTR-2B मध्ये Claim करा.
- SaaS/App: Indian = 18%. Foreign = Export 0%. Intermediary Rule 2026 Watch.
- LUT: दरवर्षी March 31 पर्यंत Submit. FIRC: प्रत्येक Foreign Payment साठी.
- Online Gaming: 40% GST — Supreme Court Litigation प्रलंबित.
🎉 GST Registration संपूर्ण मालिका — समाप्त!
भारतातील GST Registration आणि Compliance ची संपूर्ण माहिती मराठीत — मार्च ३१, २०२६ पर्यंत अपडेटेड. CA / GST Practitioner शी सल्ला घ्या.
⚠️ Disclaimer: हा लेख केवळ सामान्य माहिती आणि शैक्षणिक उद्देशासाठी. मार्च ३१, २०२६ पर्यंतच्या माहितीवर आधारित. GST नियम बदलतात. CA, GST Practitioner किंवा Advocate चा सल्ला घ्यावा.