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What GST, FIRC and PayPal Fees Mean for Advertising Agencies Getting Paid from Abroad

Author:
Editorial team, serviceexportguide.com
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Editorial team
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10 min read

Short answer

Advertising services for a client abroad are an export when all five section 2(6) IGST conditions hold.1 The RBI receipt code is P1007, Advertising, trade fair service.2 PayPal charges 4.40% plus a fixed fee per international commercial transaction.3 PayPal treats export payments above USD 10,000 as restricted.45 The intermediary rule was omitted from 30 March 2026.6

Applies toRules involvedPlatforms comparedLast verified
Indian advertising and media agencies paid by foreign clientsIGST Act sections 2(6), 13 and 16; CGST Rules 46, 89 and 96A; FEMA 2026 Regulations; Finance Act, 2026 section 15717891011126Razorpay, Karbon Business, Skydo, PayPal131415431 October 2026

1,000 USD = ₹94,243 at the reference rate for 13 November 2026 (European Central Bank data).

Estimated rupees received, on published fees

Sorted by estimated rupees received, highest first. Only providers that publish both their fee and their conversion markup for this currency and method can be estimated.

#Provider and routeBest forFee (+GST)MarkupYou receiveCost
1Karbon BusinessLowest estimated costBank transfer to a Karbon virtual USD accountUS bank transfers and marketplace payouts₹942plus GST, rate not stated0%₹93,131 to ₹93,3011.00 to 1.18%
2RazorpayMoneySaver Export Account: bank transfer to virtual account details (Standard plan)Local transfers from the US, UK and eurozone₹1,000plus GST, rate not stated0%₹93,063 to ₹93,2431.06 to 1.25%
3WinvestaGlobal Collections Account, standard plan (up to 2,000 a month per currency)Local transfers with a published per-payment fee₹1,4350%₹92,8091.52%
4SkydoPayment link (InstaLinks) paid by ACH debitLocal bank transfers from major markets₹1,885plus GST, rate not stated0%₹92,019 to ₹92,3582.00 to 2.36%
5PayoneerLocal bank transfer to Payoneer receiving account detailsMarketplace payouts such as Amazon or Upwork₹0no GST stated1 to 4%₹90,473 to ₹93,3011.00 to 4.00%
6PayPalInternational commercial transaction received into a PayPal account (PayPal checkout or invoice)Clients paying by card or PayPal balance₹4,175no GST stated3 to 4%₹86,465 to ₹87,3667.30 to 8.25%

Not estimated because pricing is not fully published: Cashfree Payments, Dodo Payments, PingPong, Stripe, Tazapay, TransFi, Wise.

Where a provider says GST applies to its fee but not at what rate, the range runs from no GST to 18%, the rate Skydo, Stripe and Winvesta state on their pages. Estimates use each provider's published fee, conversion markup, GST on fees and FIRA charge, checked 2026-10-28, against the reference rate. They exclude charges taken by intermediary banks and your own bank, and the rate a provider actually applies at the time of conversion. Check the provider's pricing page before you choose. The order is calculated only from these published numbers; no provider can pay to change its position, and there are no affiliate links.

Indian advertising agencies run campaigns, produce creative and buy media for brands in the US, UK, Middle East and Southeast Asia. Three questions come up as soon as the first foreign retainer arrives: whether GST applies, which FIRC proves the payment, and what PayPal actually costs compared with other routes. This page answers all three with each provider judged on the same published facts. Agencies that also run SEO or social work can read international payments for digital marketing agencies. Confirm your structure with a chartered accountant (CA).

How does PayPal compare with lower-cost options for advertising agencies?

PayPal compares with lower-cost options for advertising agencies mainly on fee and conversion markup, per-payment size limits, settlement time and RBI status.3451617 PayPal suits clients paying by card or PayPal balance; bank transfer routes suit monthly retainers from business clients.41315 The table lists PayPal, plus the three lowest-cost providers on published fees for a USD 2,000 receipt (Razorpay, Karbon Business and Skydo).18192021142223 Providers with enough published pricing to estimate come first, cheapest first; the rest follow A to Z.

PlatformBest forFeeFX markupSettlementFIRARBI PA-CB statusSource
RazorpayLocal transfers from the US, UK and eurozone1% plus GST on MoneySaver bank transfers, with a flat fee on small transfers; international cards up to 3% plus GST0% on MoneySaver bank transfers, per Razorpay; card conversion markup not publishedT+1 for push bank transfersForeign Inward Remittance Statement (FIRS) emailed within 24 hours of settlementAuthorised PA-CB, inward and outward131819202425262717
Karbon BusinessUS bank transfers and marketplace payouts1% transaction fee listed on its PayPal comparison page0% (freelancer page); 0.5% to 1.0% (PayPal alternative page)24 to 48 hoursFIRA for every transaction, from an unnamed banking partnerNot on the RBI list itself; its terms run export receipts under a partner the RBI lists as a PA-CB1421282930
SkydoLocal bank transfers from major marketsUSD 19 plus GST up to USD 2,000; USD 29 plus GST up to USD 10,000; 0.3% plus GST above0% markup on the mid-market rate (product page); retail rate set by Skydo or its partner banks (terms)T+1 to T+3 business days in its termsFree FIRA on every paymentAuthorised PA-CB, inward and outward, 8 January 20261522233132333417
PayPalClients paying by card or PayPal balance4.40% plus a fixed fee per international commercial transaction (USD 0.30 on USD)3.0% or 4.00% above the base exchange rateUp to 5 business days to reach the bankFree weekly digital FIRA from February 2026Existing PA-CB with in-principle authorisation on RBI's status list4335361617

Agencies often trade as companies, LLPs or partnerships; Razorpay, Skydo and PayPal all list those entity types.13372632314385 See payment platforms for agencies.

Which RBI and GST rules apply to advertising agencies?

Advertising agencies exporting services follow the IGST export test and place of supply rules, the LUT and rule 96A, the EDF and realisation rules, and the 2026 change to intermediary services.173911126

RuleBest for (who it applies to)Plain meaningSource
IGST Act, section 2(6)Agencies billing brands or agencies abroadWork is an export of services only if all five conditions hold: supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange (or INR where RBI permits), and the two are not establishments of one person.1
IGST Act, section 13(2)Campaigns planned and run from India for foreign clientsThe place of supply is the client's location when the supplier or the client is outside India, unless a special rule in sections 13(3) to 13(13) applies.7
Finance Act, 2026, section 157; IGST Act, section 13(8)(b) omittedAgencies earning commission from foreign media owners or networksThe intermediary rule, which put the place of supply at the supplier's location, was omitted with effect from 30 March 2026.67
IGST Act, section 16(3); FORM GST RFD-11GST-registered agenciesA registered exporter files a Letter of Undertaking (LUT) for each financial year and invoices exports without IGST; the LUT is deemed accepted when the ARN is generated.83940
CGST Rules, rule 96A(1)(b)Agencies with clients on long payment termsIf payment is not received within one year of the invoice date, or the FEMA period including any RBI-permitted extension, whichever is later, IGST with interest is payable within 15 days after that.11
Notification No. 10/2023-Central TaxAgencies above ₹5 crore turnoverE-invoicing applies to registered persons with aggregate turnover above ₹5 crore from 1 August 2023.41
FEMA (Export and Import of Goods and Services) Regulations, 2026, regulations 3 and 4Every agency exporting servicesFrom 1 October 2026 every service exporter gives an Export Declaration Form (EDF) to the AD bank within 30 days from the end of the month of invoicing; non-software exporters may instead file on or before the date payment is received.12
2026 Regulations, regulation 5, as amended on 22 September 2026Agencies with unpaid foreign invoicesExport proceeds are realised within nine months from the invoice date, or twelve months for invoices raised or settled in rupees; the AD bank can extend the period.4212
RBI Master Direction on Regulation of Payment Aggregator, paragraph 11(d)Agencies paid through Razorpay, Skydo or another PA-CBEach cross-border payment aggregator (PA-CB) transaction is capped at ₹25 lakh, for inward and outward payments alike.43

What does the 2026 intermediary change mean for advertising agencies?

The 2026 intermediary change means commission-style income is no longer pulled into India by section 13(8)(b), because the Finance Act, 2026 omitted that clause with effect from 30 March 2026.6 CBIC Circular No. 159/15/2021-GST still explains who counts as an intermediary.44

  • Default rule: Place of supply follows the recipient's location under section 13(2) unless another special rule applies.7
  • Export test: The supply still needs all five section 2(6) conditions to be an export.1
  • Pending change: The 57th GST Council meeting recommended omitting condition (v) of section 2(6); this is not in force.45

See intermediary services under GST.

Which purpose code applies to advertising agencies?

The purpose code that applies to most advertising agency receipts is P1007, Advertising, trade fair service, from the RBI list introduced by Circular No. 84 of 29 February 2012.462 P0804, sometimes quoted for advertising, is the code for repair and maintenance of computer and software.2

CodeBest for (transaction type)Official RBI descriptionSource
P1007Campaign management, creative, media planning and buyingAdvertising, trade fair service247
P1016Market research, surveys and pollingMarket research and public opinion polling service247
P1006Brand consulting and public relationsBusiness and management consultancy and public relations services247
P1101Ad films and video productionAudio-visual and related services like Motion picture and video tape production, distribution and projection services.247

On PayPal, one purpose code is set during account setup and becomes the default for payments.485 See purpose code for digital marketing services.

Which option is cheapest at $500, $2,000 and $5,000 for advertising agencies?

The cheapest option for advertising agencies changes with invoice size, because a flat fee weighs more on a small invoice and a percentage fee weighs more on a large one.2223181920 The table below works out the INR received from each provider's published fees at today's exchange rate.

PlatformBest forINR on USD 2,000INR on USD 5,000INR on USD 10,000Cost on USD 5,000
SkydoMost INRTransfer to Skydo local account details or international SWIFT accountLocal bank transfers from major markets₹1,86,373₹4,67,991₹9,39,2060.68%
Karbon BusinessBank transfer to a Karbon virtual USD accountUS bank transfers and marketplace payouts₹1,86,262 to ₹1,86,601₹4,65,655 to ₹4,66,503₹9,31,311 to ₹9,33,0071.00 to 1.18%
RazorpayMoneySaver Export Account: bank transfer to virtual account details (Standard plan)Local transfers from the US, UK and eurozone₹1,86,262 to ₹1,86,601₹4,65,655 to ₹4,66,503₹9,31,311 to ₹9,33,0071.00 to 1.18%
PayPalInternational commercial transaction received into a PayPal account (PayPal checkout or invoice)Clients paying by card or PayPal balance₹1,72,958 to ₹1,74,760₹4,32,436 to ₹4,36,940₹8,64,899 to ₹8,73,9087.27 to 8.23%

Ranked by INR received on USD 5,000. Reference rate: European Central Bank data for 13 November 2026. Fees, conversion markup, GST on fees and FIRA charges as published by each provider, checked 28 October 2026. Ranges appear where a provider publishes a range or does not state its GST rate. Intermediary bank charges are excluded. See the methodology.

For example, on a $2,000 invoice Skydo's USD 19 fee is 0.95% of the invoice before GST, and Razorpay's MoneySaver fee is 1% before GST.2223181920 PayPal's 4.40% plus USD 0.30 is 4.415% of the same invoice, and converting the rest at 3.0% to 4.00% above the base rate brings the total to about 7.28% to 8.24%.34 On a $500 invoice, the same USD 19 Skydo fee is 3.8% before GST.2223

  • Large invoices: A single PA-CB payment cannot exceed ₹25 lakh, so check how a provider handles a bigger invoice before you send it.43
  • PayPal ceiling: PayPal's India user agreement lists an export payment above USD 10,000 per transaction as a restricted activity.45

The platform cost comparison and the USD to INR rate page let you rerun the numbers for your own invoice.

How are PayPal fees worked out on an advertising agency invoice?

PayPal fees on an advertising agency invoice are a percentage plus a fixed fee per international commercial transaction, then a conversion fee when the balance becomes INR.34

  • Transaction fee: 4.40% plus a fixed fee by currency, for example USD 0.30, EUR 0.35 or GBP 0.20.3
  • Conversion: 3.0% or 4.00% above the base exchange rate; the page does not say which applies to INR withdrawals.34
  • Withdrawal: No fee on a standard withdrawal without conversion, and a bank return fee if bank details are wrong.353
  • Custom FIRA: Charged per transaction or per bulk request, in addition to the free weekly FIRA.36

See PayPal fees in India for every charge.

What documents follow each payment to an advertising agency?

Each payment to an advertising agency should be matched by a FIRA or FIRC, an e-BRC where the bank reports the receipt, and the monthly EDF, along with the agency's LUT and a rule 46 export invoice.104912399

DocumentBest forWhat it showsWhenSource
FIRA or FIRCAgencies claiming GST refunds of input tax creditProves the foreign payment was credited; rule 89(2)(c) asks for BRC or FIRC details when claiming a GST refund on exported services.For each payment, from the bank or payment provider10
e-BRCShowing the export was realisedElectronic Bank Realisation Certificate the exporter self-generates on the DGFT portal from the bank's inward remittance message (IRM).After the bank reports the receipt4950
Export Declaration Form (EDF)Every agency from 1 October 2026Declares the month's service exports to the AD bank; one EDF can cover all exports to one or more recipients in a month.Within 30 days from the end of the invoice month, or by the payment date for non-software services12
Letter of Undertaking (LUT)GST-registered agenciesLets a registered exporter invoice without IGST.Once for each financial year, in FORM GST RFD-113940
Export invoiceEvery export invoice an agency raisesCarries the rule 46 export endorsement and the recipient's name, address and country of destination.With each invoice9

What each platform gives:

  • Razorpay: Razorpay emails a Foreign Inward Remittance Statement (FIRS) within 24 hours after settlement for bank transfers.132719
  • Karbon Business: Karbon says it provides a FIRA for every transaction, issued by its licensed banking partner.14
  • Skydo: Skydo says it issues a free FIRA on every payment received.3134
  • PayPal: PayPal offers a free weekly digital FIRA from February 2026, with custom FIRAs charged per request.36

The export of services checklist for agencies covers the full monthly routine.

What changes in 2026 for advertising agencies paid from abroad?

The 2026 changes for advertising agencies are the omission of the intermediary rule from 30 March 2026, the new FEMA export regulations and EDF from 1 October 2026, and the nine-month realisation period.61242

  • Intermediary rule omitted: Section 13(8)(b) of the IGST Act, which put the place of supply of intermediary services at the supplier's location, was omitted from 30 March 2026.6
  • New FEMA regulations: The Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 came into force on 1 October 2026 and replaced the 2015 regulations.12
  • EDF for every service exporter: From 1 October 2026 every exporter of services, not only software exporters, files an EDF with the AD bank.12
  • Realisation back to nine months: The period moved to 15 months from 14 November 2025, returned to nine months from 5 June 2026, and stays at nine months from the invoice date under the amended 2026 Regulations.515242
  • Income-tax Act, 2025: The new Act applies from 1 April 2026, and "tax year" replaces previous year and assessment year, so tax year 2026-27 runs from 1 April 2026 to 31 March 2027.53
  • PA-CB authorisations: RBI's list dated 16 October 2026 shows Skydo authorised on 8 January 2026 and Wise on 12 March 2026, while Payoneer received in-principle authorisation on 22 January 2026.1732545556573058
  • PayPal FIRA: PayPal moved to a free weekly digital FIRA from February 2026.36
  • GST Council recommendation: The 57th GST Council meeting on 8 October 2026 recommended omitting condition (v) of section 2(6) of the IGST Act; this needs a law change and is not in force.45

See EDF for service exporters for the filing steps.

How did we verify this?

We checked this page against the sources below on 31 October 2026. Provider fees, conversion markups and RBI payment aggregator (PA-CB) status were checked on 28 October 2026. Rupee amounts use European Central Bank reference rates for 13 November 2026. Read our methodology or report an error.

  1. [1]CBIC: IGST Act, 2017, section 2(6) (export of services) and Explanation 1 to section 8
  2. [2]HDFC Bank: Inward Remittance Purpose Codes (bank reproduction of the RBI list, checked 2026-10-28)
  3. [3]PayPal India, PayPal Merchant Fees (page last updated 28 March 2024) (checked 2026-10-28)
  4. [4]PayPal India, User Agreement for PayPal Services (last updated 13 January 2025) (checked 2026-10-28)
  5. [5]PayPal India Help, How do I receive payments through PayPal? (checked 2026-10-28)
  6. [6]Finance Act, 2026, section 157 (omission of section 13(8)(b) of the IGST Act from 30 March 2026), Gazette of India
  7. [7]CBIC: IGST Act, 2017, section 13 (place of supply where supplier or recipient is outside India)
  8. [8]CBIC: IGST Act, 2017, section 16 (zero-rated supply, supply under bond or LUT)
  9. [9]CBIC: CGST Rules, 2017, rule 46 (tax invoice, export endorsement)
  10. [10]CBIC: CGST Rules, 2017, rule 89(2)(c) (BRC or FIRC statement for refunds on export of services) (checked 2026-10-31)
  11. [11]CBIC: CGST Rules, 2017, rule 96A(1)(b) as substituted by Notification No. 12/2024-Central Tax, 10 July 2024
  12. [12]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, FEMA 23(R)/2026-RB, amended up to 22 September 2026, regulations 2, 3, 4, 13 and 18 (checked 2026-10-31)
  13. [13]Razorpay Docs, International Bank Transfer (MoneySaver Export Account) (checked 2026-10-28)
  14. [14]Karbon Business, Karbon for Freelancers (checked 2026-10-28)
  15. [15]Skydo FAQs, What countries can I get paid locally through Skydo? (checked 2026-10-28)
  16. [16]RBI, Status of Applications received under Payment and Settlement Systems Act, 2007, as on 16.10.2026, Table D (checked 2026-10-28)
  17. [17]RBI, Certificates of Authorisation issued under the Payment and Settlement Systems Act, 2007, 16 October 2026 (checked 2026-10-28)
  18. [18]Razorpay, Multi-Currency Account for International Bank Transfers (MoneySaver Export Account pricing) (checked 2026-10-28)
  19. [19]Razorpay, Pricing, International Payments and International Bank Transfers tabs (checked 2026-10-28)
  20. [20]Razorpay, Accept International Payments (checked 2026-10-28)
  21. [21]Karbon Business, PayPal Alternative comparison page (checked 2026-10-28)
  22. [22]Skydo FAQs, How much does Skydo charge? (checked 2026-10-28)
  23. [23]Skydo, home page fee table (checked 2026-10-28)
  24. [24]Razorpay Docs, Currency Conversion (checked 2026-10-28)
  25. [25]Razorpay Docs, Flash Links (ACH Debit) (checked 2026-10-28)
  26. [26]Razorpay Docs, International Payments FAQs (checked 2026-10-28)
  27. [27]Razorpay Docs, FIRS Automated Process (checked 2026-10-28)
  28. [28]Karbon, Karbon FX Remittances, home page (checked 2026-10-28)
  29. [29]Karbon Forex Terms and Conditions, Interropac Private Limited (checked 2026-10-28)
  30. [30]RBI: Certificates of Authorisation issued under the Payment and Settlement Systems Act, 2007, Payment Aggregators (PA-O, PA-P and PA-CB), list dated 16 October 2026 (checked 2026-10-28)
  31. [31]Skydo, Receive international payments as a freelancer in India (product page) (checked 2026-10-28)
  32. [32]Skydo, Terms of Use, last updated 9 April 2026 (checked 2026-10-28)
  33. [33]Skydo FAQs, How long does settlement take on InstaLinks? (checked 2026-10-28)
  34. [34]Skydo FAQs, What is accepted for GST filings and banks between FIRA and FIRC? (checked 2026-10-28)
  35. [35]PayPal India Help, How do I transfer funds to my bank account? (checked 2026-10-28)
  36. [36]PayPal India, Foreign Inward Remittance Advise (FIRA) (checked 2026-10-28)
  37. [37]Razorpay Docs, International Debit and Credit Cards (checked 2026-10-28)
  38. [38]PayPal India, Four steps to complete your KYC (checked 2026-10-28)
  39. [39]GST portal user guide: Furnishing of Letter of Undertaking (FORM GST RFD-11)
  40. [40]CBIC Circular No. 40/14/2018-GST (LUT deemed accepted on generation of ARN)
  41. [41]GST Council: Notification No. 10/2023-Central Tax, e-invoicing for aggregate turnover above ₹5 crore from 1 August 2023
  42. [42]RBI: Notification FEMA 23(R)/(1)/2026-RB dated 22 September 2026, amending regulation 5 (realisation period)
  43. [43]RBI: Master Direction on Regulation of Payment Aggregator dated 15 September 2025, paragraph 11(d) (transaction limit) and 11(h) (documents to the AD bank)
  44. [44]CBIC Circular No. 159/15/2021-GST (scope of intermediary services)
  45. [45]GST Council: press release on the 57th GST Council meeting, 8 October 2026
  46. [46]RBI: A.P. (DIR Series) Circular No. 84 dated 29 February 2012, reporting under FETERS (revised purpose codes)
  47. [47]DGFT: Purpose Code and SAC Code Mapping, Version 1.0, 10 November 2023 (reproduces RBI receipt code descriptions)
  48. [48]PayPal India Help, What is the Purpose Code? (checked 2026-10-28)
  49. [49]DGFT: eBRC system, self-certification of eBRC from bank inward remittance messages (IRMs), Trade Notice 33/2023-24 dated 10 November 2023
  50. [50]DGFT: FAQs on Self-Certification of eBRC, March 2024
  51. [51]RBI: Notification FEMA 23(R)/(7)/2025-RB dated 13 November 2025 (realisation period of 15 months)
  52. [52]RBI: Notification FEMA 23(R)/(8)/2026-RB (realisation period back to nine months from 5 June 2026)
  53. [53]PIB: Income-tax Act, 2025 comes into force from 1 April 2026
  54. [54]Wise Help Centre, Receiving payments for Indian businesses (checked 2026-10-28)
  55. [55]Payoneer India, Payoneer's multi-jurisdictional licenses (checked 2026-10-28)
  56. [56]Payoneer press release, Payoneer receives in-principle authorization as Cross-Border Payment Aggregator in India, 22 January 2026
  57. [57]RBI, Status of applications received under the Payment and Settlement Systems Act, 2007, as on 16.10.2026, Table E (checked 2026-10-28)
  58. [58]Payoneer Help Center, Digital FIRA FAQ (checked 2026-10-28)

Frequently asked questions

Can an advertising agency receive a 15,000 dollar retainer through PayPal India?+

PayPal's India user agreement lists using its export payment services for a product or service worth more than USD 10,000 per transaction as a restricted activity, so a USD 15,000 retainer does not fit one PayPal payment. Agencies can take larger retainers by bank wire or a PA-CB, capped at ₹25 lakh per transaction.4543

Is buying Meta or Google ads for a foreign client an export of services?+

Ad buying for a foreign client can form part of an export of advertising services when all five section 2(6) IGST conditions hold. Whether media spend is your own supply or a reimbursement you pass through depends on the contract, so agree the invoice treatment with a chartered accountant.1

Is P0804 the purpose code for advertising services?+

P0804 is not an advertising code: the RBI list describes it as Repair and maintenance of computer and software. Advertising agencies report receipts under P1007, Advertising, trade fair service, and use P1016 for market research and P1006 for consultancy and public relations work.247

Does an ad agency need a FIRC for every foreign payment?+

An ad agency claiming a GST refund on exported services gives BRC or FIRC details under rule 89(2)(c) of the CGST Rules, so it should keep one for each payment. PayPal offers a free weekly digital FIRA, and a custom FIRA per transaction at a published charge.1036

Our agency earns commission from a foreign media owner, is that an export?+

Commission for arranging a supply for a foreign media owner can be an intermediary service, whose place of supply was the supplier's location under section 13(8)(b) of the IGST Act. That clause was omitted from 30 March 2026, so the default rule in section 13(2), the recipient's location, now applies unless another special rule does.6744

Which PayPal conversion fee applies when an agency withdraws to INR?+

PayPal India lists 3.0% above the base exchange rate for converting balance and payments received into another currency, and 4.00% for conversions in all other cases. The fee page does not say which of the two applies when the balance is converted to INR for transfer to an Indian bank.34

Does a large ad agency need to e-invoice export invoices?+

E-invoicing applies to registered persons with aggregate turnover above ₹5 crore from 1 August 2023 under Notification No. 10/2023-Central Tax. An agency above that turnover should check with its chartered accountant how its export invoices are reported on the e-invoice system.41

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

Profession

How should a digital marketing agency in India receive payments from foreign clients?

How Indian digital marketing agencies get paid by foreign clients: export rules, intermediary and ad spend traps, purpose codes, fee types, GST LUT and tax.

Platforms

What are PayPal fees in India for receiving international payments in 2026?

PayPal India fees for receiving international payments: 4.40% plus fixed fee, conversion, withdrawal, FIRA and dispute fees, and what PayPal does not publish.

Purpose codes

Which purpose code should a digital marketing agency or freelancer use?

Which RBI purpose code fits digital marketing exports: P1007 for advertising, P1006 for marketing strategy and PR, P1016 for market research, P1099 for brand promotion.

GST

Are intermediary services exports under GST after the 2026 change?

Who is an intermediary under IGST Act section 2(13), why agents could not claim export status, and how the Finance Act 2026 changed this from 30 March 2026.

Setup

What compliance checklist should an Indian agency follow when exporting services?

A compliance checklist for Indian agencies billing foreign clients: GST and LUT, e-invoicing, intermediary rules after March 2026, EDF, purpose codes and advance tax.