GST calculator for creators
Two separate things confuse people here: whether you have to register for GST, and what happens to a quote once you do.
Put your yearly service income and a single fee in, and this answers both.
GST registration
Threshold is Rs 20,00,000 of service turnover
Not required
Your fee
Rs 1,00,000
GST at 18%
Not charged
Invoice total
Rs 1,00,000
TDS at 10% under 194J
Deducted from the fee only, not from the GST
− Rs 10,000
What actually reaches your account
The TDS comes back when you file
Rs 90,000
A description of how the rules work, not tax advice. Export of services to a foreign brand follows different rules.
How this works
Registration is about turnover, not profit. Once your income from services crosses Rs 20 lakh in a financial year, registration becomes compulsory. In the special category states the threshold is Rs 10 lakh. Brand fees, UGC work and consulting all count towards it.
Once registered, GST is charged on top of your fee rather than taken out of it. A Rs 1,00,000 reel becomes Rs 1,18,000 on the invoice, the brand pays that, and you pass the Rs 18,000 on. It is not your money at any point, which is why rates should always be quoted excluding GST with that stated.
TDS is deducted separately and from the fee only, not from the GST. At the usual 10% under Section 194J, the brand pays you the fee less 10%, plus the full GST, and deposits the TDS against your PAN. You claim it back when you file.
Below the threshold you simply do not charge GST, and you should say so on the invoice rather than leaving a brand's accounts team to guess.
Common questions
- Do content creators need GST registration in India?
- Only once turnover from services crosses Rs 20 lakh in a financial year, or Rs 10 lakh in the special category states. Below that, registration is optional. Export of services to a foreign brand has its own rules and is worth asking a chartered accountant about.
- Is GST charged on top of my fee or included in it?
- On top, unless your contract says the fee is inclusive. A Rs 1,00,000 fee becomes Rs 1,18,000 on the invoice. Always write 'excluding GST' next to a quoted rate so this is settled before the invoice.
- Is TDS deducted on the GST amount too?
- No. TDS is deducted on the fee alone, not on the GST component, provided the GST is shown separately on the invoice. If it is not shown separately, some payers deduct on the total, which is one more reason to itemise.
- What is the GST rate for influencer services?
- 18%, as a service. The same rate applies to brand collaborations, UGC production and consulting work.