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Goods and Services Tax

GST on sale of space for advertisement supplied along with artwork

Case Law Details

Case Name
In re Time Education Kolkata Private Limited (GST AAAR Telangana)
Date of Judgement/Order
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In re Time Education Kolkata Private Limited (GST AAAR Telangana) Advertising services is a specialized service, which includes a host of activities like planning, concept development, creating the basic idea for an advertisement, writing the words, selection of media to be used, design of ads, illustrations, posters, placement of advertisements in media etc. In the instant case, appellant is selling space for advertisement in print media. Further in some cases, apart from selling space, he is also providing art work, which makes the advertisement more appealing and attractive. And such additi...
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