Creator guide
How influencers invoice brands in India
A brand deal is a taxable service. Here is the right way to bill it — the correct GST rate and SAC code, what a barter deal owes, and where Section 194R comes in.
Who this is for
If a brand or agency pays you for a reel, a story set, a YouTube integration, a UGC video or the right to reuse your content, you are supplying a service. That means an invoice — and, once you cross the registration threshold, a GST invoice. The good news: it is one rate and one code for almost everything a creator does.
The tax on a brand deal
Influencer and advertising services are taxed at 18% GST, under SAC 998361 (advertising / promotional services). Whether you charge CGST + SGST or IGST depends only on where the brand is: same state as you → CGST 9% + SGST 9%; another state → IGST 18%. A brand abroad is a zero-rated export.
When you invoice through an agency on behalf of a brand, the agency is usually your customer — bill them, and note the brand and campaign for reference.
What goes on the invoice
Bill by deliverable, not by hours. A single brand deal often lists several lines, each at the same rate:
- The content itself — 1 Reel + 3 Stories + 1 static post.
- Usage rights — a fee for the brand to reuse your content in paid ads, usually per term (e.g. 3 months).
- Exclusivity — not promoting a competitor for a set period.
- Add-ons — whitelisting / Spark, rush delivery, extra edits.
Group the lot under a campaign so a multi-deliverable deal reads as one piece of work.
Barter & gifted products
A gifted product in exchange for a post is not tax-free. Under GST, barter is a supply, and tax is charged on the open market value of your service — typically the value of what you received. So you raise a normal 18% GST tax invoice for that value, even though no cash changed hands.
The GST is usually settled in cash by the brand, or accounted for as agreed. Either way, the document is a tax invoice, not a freebie.
Section 194R (TDS on benefits)
Since 1 July 2022, Section 194R requires a 10% TDS on benefits or perquisites over ₹20,000 in a year — which squarely covers gifted products, free trips and PR kits. The brand deducts and deposits it; you claim credit for it when you file. Keep a record of the fair market value of everything you are sent, because it also counts toward your income.
The ₹20 lakh threshold
GST registration becomes mandatory once your aggregate turnover in a financial year crosses ₹20 lakh (₹10 lakh in some special-category states). The catch creators miss: barter and gifted deals count toward it too, at their market value — so a year of PR trips and product seeding can quietly push you over the line before your cash income does.
Doing it in Inceipt
Turn on Creator mode at onboarding or in Settings and the app speaks your language: Brands instead of clients, a Rate Card of your deliverables (each pre-set to SAC 998361 at 18%), a Campaign field to group a deal, and a Barter deal toggle that charges GST on the market value and adds the 194R note for you. Your dashboard even tracks barter value against the ₹20 lakh threshold.
This guide is general information, not tax advice. Rules change and specifics vary — check with a qualified professional for your situation.