Case Law Details
Case Name : In re Harmilap Media (P) Ltd. (GST AAR Uttarakhand)
Related Assessment Year :
Courts :
AAR Uttarakhand Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
In re Harmilap Media (P) Ltd. (GST AAR Uttarakhand)
(a) applicability of GST rate on selling of space/ time for advertisement in print media in case of advertising companies;
Selling of space for advertisement in print media by advertising company/ agency shall attract GST @ 5% [2.5% CGST + 2.5% SGST] in case of advertising companies/ agencies in all cases. However Volume incentives/ value incentives are part of commission and cannot be treated as sale of space in print media and therefore incentive will be charged @ 18%.
(b) applicability of GST rate if advertising company/ agency sells unit ...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
