Do I charge GST when a foreign client books a photo or video shoot in India?
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Short answer
Often yes, if you are registered. For services to an individual that require the individual's physical presence with the supplier, such as a portrait or wedding shoot, section 13(3)(b) of the IGST Act puts the place of supply where the service is actually performed.1 A shoot in India therefore has its place of supply in India and fails condition (iii) of the export definition in section 2(6), even if the client lives abroad and pays in dollars.12
Indian photographers and videographers are booked by foreign tourists for pre-wedding shoots in Rajasthan, by couples flying in for destination weddings, and by overseas brands for shoots in Indian locations. Clients often assume that a foreign client paying in foreign currency makes it an export. For GST, where the work happens matters.
Why is a shoot in India usually not an export?
A shoot in India is usually not an export because of section 13(3)(b) of the IGST Act. For services supplied to an individual that require the physical presence of that individual (or someone acting on their behalf) with the supplier, the place of supply is the location where the services are actually performed.1 A portrait, family, maternity or wedding shoot needs the client in front of your camera, so the place of supply is the Indian location.1
Condition (iii) of section 2(6) requires the place of supply to be outside India for an export.2 It fails here, even if the client lives abroad and pays from a foreign account.12
When is photo or video work an export?
Photo or video work is usually an export when it is delivered remotely to a client located abroad:12
| Job | Place of supply rule | Likely result |
|---|---|---|
| Wedding shoot in Jaipur for a visiting UK couple | Section 13(3)(b): where performed | India, not an export |
| Retouching product images for a German online store | Section 13(2): recipient's location | Outside India, can be an export |
| Editing a YouTube channel's videos for a US creator | Section 13(2): recipient's location | Outside India, can be an export |
| Stock footage licensing to a foreign agency | Depends on the contract | Check with a CA |
The table applies section 13 to illustrative jobs.1
Brand shoots for a foreign company, where no individual needs to be present, and shoots of goods the client sends you, can fall under other parts of section 13(3).1 Events have their own rule in section 13(5).1
What do I charge on an Indian shoot?
If you are registered under GST, treat the shoot as a domestic supply and charge GST, as for an Indian client. No Letter of Undertaking (LUT) covers it, because it is not a zero-rated export. If you are not registered, you charge no GST, but the fee still counts towards your turnover. Split mixed contracts, such as a shoot in India followed by months of remote editing, into separate line items, and confirm the treatment with a chartered accountant (CA). For receiving the money, see international payments for photographers.
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
Frequently asked questions
A US couple hires me to shoot their wedding in Udaipur. Is that an export?+
Usually not. The service is performed in India and needs the couple's presence, so section 13(3)(b) puts the place of supply in India.1
I edit footage remotely for a production house in Canada. Is that different?+
Yes. Remote editing for a business abroad does not need anyone's physical presence, so the default recipient-location rule in section 13(2) usually applies.1
What if I shoot an event or conference in India for a foreign company?+
Section 13(5) has a separate rule for organising events and ancillary services, based on where the event is held. Check with a CA how it applies to your contract.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 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.
ProfessionHow should a photographer in India receive payments from foreign clients?
How Indian photographers get paid from abroad: shoots in India vs exports, licensing vs commissions, purpose codes P1101 and P0902, EDF, realisation and tax.
ProfessionHow should a video editor in India receive payments from foreign clients?
How Indian video editors get paid by foreign clients: export of services rules, RBI purpose code, payment options and fee types, GST LUT and income tax.
GSTHow 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.