Fact-check notes
Last fact-checked: 2026-05-26
GST caution: GST rates, due dates and portal behaviour should be checked against the live GST portal, CBIC notifications and current return utilities before filing.
This page is written from official portal guidance and the supplied Batch 11 brief. Any future-dated form, rule or portal workflow should be verified in the active utility before filing or advising a client.
What this covers
Media GST is rate-sensitive and contract-sensitive. OTT subscriptions, production services, events, sponsorship, royalties and foreign receipts can have different treatment.
- OTT and digital subscription services.
- Film production and post-production services.
- Event ticketing and sponsorship income.
- Creator brand deals and foreign platform income.
Who this is for
- OTT and digital subscription services.
- Film production and post-production services.
- Event ticketing and sponsorship income.
- Creator brand deals and foreign platform income.
Documents and data to verify
- Contracts.
- Invoices.
- Place of supply details.
- Foreign remittance proof.
- Input credit register.
Common mistakes to avoid
- Applying one rate to all income.
- No place-of-supply analysis.
- Ignoring blocked credits.
- No LUT for export services.
How to proceed
- Confirm the applicable year, taxpayer type, state, registration status and portal form before acting.
- Reconcile the official portal data with books, bank statements, certificates, invoices and notices.
- Prepare a written computation, filing note, document checklist or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is the page a substitute for professional advice?
No. Use it to prepare. A professional should check the current portal utility, official source and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, opinion or representation.