Selling of Space for advertisement in print media attracts GST @ 5%

In re Harmilap Media (P) Limited (GST AAR Uttarakhand) (i) Selling of Space for advertisement in print media shall attract GST @ 5%[2.5% CGST+2.5% SGST] and in all other cases, the GST shall be attracted @ 18% [9% CGST+ 9% SGST] as on date. (ii) Classification of services shall be as under: Annexure: Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 338 Group 99836 Advertising services and provision of advertising space or time 339 998361 Advertising Services 340 998362 Purchase or sale of adv...