Do I charge GST to a client in Dubai for a logo design?
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Short answer
Usually not. A logo designed in India for a business located in Dubai is an export of services when all five conditions in section 2(6) of the IGST Act are met, and the place of supply is the client's location under section 13(2).12 Exports are zero-rated, so a registered designer invoices without GST under a Letter of Undertaking (LUT), and an unregistered one charges no GST.34
A logo, a brand identity kit or a set of social media templates for a café chain, real estate broker or startup in Dubai is a common job for Indian designers. For Indian GST it is usually the simplest kind of export.
Why is a logo for a Dubai client usually an export?
A logo for a Dubai client is usually an export because a remote design job meets the five conditions in section 2(6) of the IGST Act:1
| Condition | Typical Dubai logo job |
|---|---|
| Supplier located in India | You design from your studio or home in India |
| Recipient located outside India | The client's business is in Dubai |
| Place of supply outside India | Section 13(2) makes it the client's location |
| Paid in convertible foreign exchange, or rupees where RBI permits | The client pays from abroad in a foreign currency |
| Not establishments of the same person | The client is an unrelated business |
The table applies section 2(6) and section 13(2) to a standard remote design job.12 A logo is delivered as files over email or a shared drive, so none of the special place-of-supply rules for physical presence, goods or immovable property in section 13(3) and 13(4) applies.2
What do I put on the invoice?
If you are registered under GST, file an LUT before the invoice and add the export endorsement on it; rule 96A requires the LUT before export.4 See the export invoice format for the wording and fields. If you are not registered, issue a plain invoice with no GST. Either way, show the client's name, address and the country, United Arab Emirates.
The supply is zero-rated under section 16 of the IGST Act, which is different from exempt: a registered designer can still claim credit for GST paid on related Indian costs.3
When would the answer change?
The answer changes in three situations:
- The client is really an Indian establishment. If the brand work is received by the client's office in India, section 2(14) can locate the recipient in India.1 See the answer on foreign clients with an Indian office.
- The money does not arrive in a permitted form. Condition (iv) needs convertible foreign exchange or rupees where the RBI permits.1
- The client never pays. Under rule 96A, if payment does not arrive within the period it sets, IGST with interest becomes payable.4
For receiving the payment itself, see international payments for graphic designers. If the job includes on-site work in India, confirm the treatment with a chartered accountant (CA).
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
- [1]CBIC: IGST Act, 2017, section 2, clauses (6) export of services and (14) location of the recipient of services
- [2]CBIC: IGST Act, 2017, section 13 (place of supply where supplier or recipient is outside India)
- [3]CBIC: IGST Act, 2017, section 16 (zero rated supply)
- [4]CBIC: CGST Rules, 2017, rule 96A (export under bond or Letter of Undertaking)
Frequently asked questions
Does it matter that the UAE has its own VAT?+
Not for Indian GST. Whether you charge Indian GST depends only on the export conditions in section 2(6) of the IGST Act. Any UAE tax on the client's side is a separate question for the client.1
The Dubai client wants to pay in rupees from an Indian account. Is that still an export?+
Only if the payment meets condition (iv) of section 2(6): convertible foreign exchange, or rupees where the RBI permits. A plain domestic rupee transfer may fail it.1
What if the client's company is in Dubai but the logo is for its Mumbai branch?+
Then check where the service is received. Section 2(14) of the IGST Act looks at the establishment most directly concerned with receiving the supply, which may be in India.1
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
How does GST apply to export of services from India?
How GST works when you bill a foreign client from India: the five export conditions, LUT vs IGST refund, records to keep, payment deadlines and mistakes.
GSTHow is the place of supply decided when you export services from India?
How IGST section 13 decides the place of supply when your client is abroad: the recipient-location rule, the exceptions that keep it in India, and 2026 changes.
GSTHow do you file an LUT for export of services on the GST portal?
Step-by-step guide to filing a Letter of Undertaking in FORM GST RFD-11 for export of services: eligibility, validity, late filing and the ARN on invoices.
ProfessionHow should a graphic designer in India receive payments from foreign clients?
How Indian graphic designers get paid by foreign clients: export of services, licensing traps, RBI purpose codes, EDF and nine-month realisation, tax.