GST on Apple App Store Income in India — Registration, LUT & Rules
Last updated: March 2025 · Reviewed by TaxTap CA team
App Store sales to global users are export of services. Register for GST and file LUT. Apple pays you from Apple Distribution International (Ireland). Since Apple App Store payments come from outside India, your services likely qualify as 'export of services' — zero-rated with LUT.
Who this applies to
- Indian freelancers/creators earning through Apple App Store
- Apple App Store earners crossing ₹20L annual turnover
- Professionals confused about GST on Apple App Store income
- Apple App Store users wanting to claim Input Tax Credit
How this works for Apple App Store
GST registration is mandatory when aggregate turnover exceeds ₹20L (₹10L in special category states).
Apple App Store income from foreign sources qualifies as 'export of services'. File LUT for zero-rated GST.
File LUT (Form RFD-11) at the start of each FY to make exports zero-rated.
File GSTR-1 and GSTR-3B monthly or quarterly depending on turnover.
Claim ITC on business expenses — software, tools, internet, coworking.
App Store sales to global users are export of services. Register for GST and file LUT. Apple pays you from Apple Distribution International (Ireland).
Real examples
Apple App Store earner under ₹20L
Below GST threshold, no registration needed.
Apple App Store earner above ₹20L with foreign income
Export of services with LUT.
What should you do?
Under ₹20L? Registration optional unless you want ITC benefits.
Foreign income? Register + LUT = zero GST. Clean and simple.
Don't delay registration when crossing ₹20L — penalties for late registration.
Track aggregate turnover carefully — includes exempt supplies.
Mistakes to avoid
Charging 18% GST on Apple App Store foreign income instead of zero-rating with LUT.
Not filing LUT at the start of the financial year.
Not keeping Apple App Store payout statements reconciled with GSTR returns.
Forgetting FIRC/BRC as proof of export.
Missing the ₹20L threshold because aggregate turnover wasn't tracked.
Documents you need
- GST registration certificate
- LUT acknowledgment (Form RFD-11)
- FIRC/BRC for every foreign receipt
- Apple App Store payout reports
- Bank statements for reconciliation
GST giving you a headache?
Whether you need to register, file LUT, or figure out export of services — we handle it all. Talk to a real CA.
FAQs: GST for Apple App Store
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