Reena (Partner) 19 December 2020
We are hired as an agency to make a video by a brand. We take the service of a photographer (video) who is not registered for GST. The final video is used by the brand who hired us. Do we have to pay GST on RCM for the services of the photographer? We have a confusion because who is considered the producer? Us or the brand/company who is actually getting the video made?
Also, it mentions that "services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright". Does that mean that it applies to an original independent work by the photographer which is bought or when they are hired to film someone else's word?
Please help as it is very confusing and our CA also doesn't understand this properly.
CA Saloni (Deputy Manager-Accounts & GST Consultant) 19 December 2020
As per my understanding, in your case its pure service of photography so you are not required to pay RCM.
The said notification talks about service by way of transfer of rights through copyright.
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