We're an LLP marketing agency billing a client in Singapore: what applies?

A Hyderabad performance marketing agency, registered as a limited liability partnership (LLP), runs paid social and search campaigns for a Singapore fintech. The structure matters less for GST and the RBI than people expect, and more for income tax.

Is the agency's work for a Singapore client an export?

Usually yes. Marketing and advertising services are not covered by the special rules in sections 13(3) to 13(13), so section 13(2) of the IGST Act makes the place of supply the location of the recipient, the Singapore company.¹ With payment in convertible foreign exchange and no branch relationship, the conditions in section 2(6) are met.²

Check who you contract with. If the paperwork names the client's Indian subsidiary, the recipient is in India and the supply is domestic.² If you buy ad space on the client's behalf and recharge it at cost, keep it separate on the invoice, because reimbursements raise their own questions.

What GST steps apply to an LLP?

The same as for any supplier. Registration is required once aggregate turnover exceeds ₹20 lakh in a financial year (₹10 lakh in special category States).⁸ A registered LLP files a Letter of Undertaking for each financial year, issues export invoices with the rule 46 endorsement, and must collect payment within one year of the invoice date or pay the tax with interest under rule 96A.³

What RBI steps apply?

From 1 October 2026, the LLP files an Export Declaration Form (EDF) with its bank within 30 days from the end of the invoice month, or on or before the payment date for non-software services.⁴ Each invoice must be realised within nine months of its date.⁵ The purpose code is usually P1007, "Advertising, trade fair service", or P1006 for consulting-led retainers.⁶ See purpose code for digital marketing services.

How is the LLP's income taxed?

Section 58 of the Income-tax Act, 2025 keeps both presumptive schemes away from LLPs: Table row 3 is for resident individuals and firms other than LLPs, and Table row 1 likewise excludes LLPs.⁷ The LLP keeps books and pays tax on actual profit, with audit thresholds that depend on turnover. Before choosing between an LLP, a partnership firm and a company for export work, compare the tax and compliance cost with a chartered accountant.