I'm a voice-over artist recording for an Australian studio from India: what applies?

A Mumbai voice artist records a radio spot for a Sydney advertising studio, then narrates an e-learning module for a Melbourne training company, all from a treated booth at home. The files go by upload; the money comes in Australian dollars.

Is a voice-over recorded in India for an Australian studio an export?

Usually yes. Voice recording is not one of the special services in sections 13(3) to 13(13) of the IGST Act: you do not work on goods the client sends you, and the client does not need to be physically present.¹ So section 13(2) makes the place of supply the location of the studio, in Australia.¹ With payment in convertible foreign exchange and the other conditions of section 2(6) met, the supply is a zero-rated export.²

If you are below ₹20 lakh of aggregate turnover, you need not register for GST.⁸ If you are registered, file a Letter of Undertaking and invoice without GST; see GST on export of services.

Which purpose code should my bank use?

DGFT maps sound recording services (SAC 999611) to P1101, "Audio-visual and related services".³ If you are paid mainly for licensing a recording you already own, for example a library of stock voice clips, DGFT maps licensing services for the right to broadcast and show sound recordings to P0901 and P0902.³ Tell your bank which applies before the payment arrives. See purpose code P1101.

What RBI steps apply?

From 1 October 2026, file an Export Declaration Form (EDF) with your bank within 30 days from the end of the invoice month, or for non-software services on or before the payment date.⁴ Each invoice must be realised within nine months of its date.⁵ Studios that pay on 60- or 90-day terms still fit comfortably inside that window.

How is the income taxed in India?

The fees are business or professional income. Section 62(4) of the Income-tax Act, 2025 lists the specified professions for the 50% scheme and lets the Board notify others.⁶ Voice work is not named in the list, so whether you qualify depends on whether it fits a notified profession, such as film artist, for the kind of work you do. Otherwise Table row 1 of section 58(2) offers 6% or 8% of turnover for small businesses.⁷ Because session work, buyouts and royalties are treated differently, ask a chartered accountant to look at a typical contract.