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POS - Services in relation to Advertisement Services to Specified services (within India) [Sec. 12(14)] - GST Ready Reckoner - GSTExtract ..... IGST Rule w.e.f 01 July 2017, in the prescribed manner. S. No. Mode of Advertisement Basis of allocation 1 Advertisement on newspaper and publication The amount payable for publishing an advertisement in all the editions of a newspaper or publication, which are published in a State or Union territory, the value of advertisement service attributable to the dissemination in such State or Union territory. Example 1:- ABC is a government agency which deals with the all the advertisement and publicity of the Government. It has various wings dealing with various types of publicity. In furtherance thereof, it issues release orders to various agencies and entities. These agencies and entities thereafter provide the service and then issue invoices to ABC indicating the amount to be paid by them. ABC issues a release order to a newspaper for an advertisement on ‘Beti bachao beti padhao’, to be published in the newspaper DEF (whose head office is in Delhi)for the editions of Delhi, Pune, Mumbai, Lucknow and Jaipur. The release order will have details of the newspaper like the periodicity, language , size of the advertisement and the amount to be paid to such a newspaper. The plac ..... x x x x x Extracts x x x x x POS - Services in relation to Advertisement Services to Specified services (within India) Sec. 12(14) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... State or Union territory. Example 3:- ABC as part of the campaign ‘Saakshar Bharat’ has engaged a firm IJ for putting up hoardings near the Airports in the four metros i.e. Delhi, Mumbai, Chennai and Kolkata . The release order issued by ABC to IJ will have the city wise, location wise breakup of the amount payable for such hoardings. The place of supply of service is in the Union territory of Delhi and the States of Maharashtra, Tamil Nadu and West Bengal. Allocation of value of supply, In such a case, the amount actually paid to IJ for the hoardings in each of the four metros will constitute the value attributable to the dissemination in the Union territory of Delhi and the States of Maharashtra, Tamil Nadu and West Bengal respectively. Separate invoices will have to be issued State wise and Union territory wise by IJ to ABC indicating the value pertaining to that State or Union territory . S. No. Mode of Advertisement Basis of allocation 4 Advertisements placed on trains Calculated on the basis of the ratio of the length of the railway track in each State for that train. Example 4:- ABC places an order on KL for advertisements to be placed on a train with regard to t ..... x x x x x Extracts x x x x x POS - Services in relation to Advertisement Services to Specified services (within India) Sec. 12(14) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ent service attributable to these two States will be in the ratio of the number of railway stations in each State as ascertained from the Railways or from the website www.indianrail.gov.in. . Let us assume that this ratio is 713 : 251 and the total bill is ₹ 9,640/- . The breakup of the amount between Madhya Pradesh and Chattisgarh in this ratio of 713:251 works out to ₹ 7,130/- and ₹ 2,510/- respectively. Separate invoices will have to be issued State wise by MN to ABC indicating the value pertaining to that State. S. No. Mode of Advertisement Basis of allocation 7 Advertisements over radio stations The amount payable to such radio station, which by virtue of its name is part of a State or Union territory. Example 6:- For an advertisement on ‘Pradhan Mantri Ujjwala Yojana’, to be broadcast on a FM radio station OP, for the radio stations of OP Kolkata, OP Bhubaneswar, OP Patna, OP Ranchi and OP Delhi, the release order issued by ABC will show the breakup of the amount which is to be paid to each of these radio stations. The place of supply of service is in West Bengal, Odisha, Bihar Jharkhand and Delhi. The place of supply of OP Delhi is in Delhi even ..... x x x x x Extracts x x x x x POS - Services in relation to Advertisement Services to Specified services (within India) Sec. 12(14) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... oadcast Audience Research Council clubs Uttar Pradesh and Uttarakhand into one region and Bihar and Jharkhand into another region, QR will ascertain the population figures for Uttar Pradesh, Uttarakhand, Bihar and Jharkhand from the latest census; III. by applying the ratio of the populations of Uttar Pradesh and Uttarkhand, as so ascertained, to the Broadcast Audience Research Council viewership figures for their channel for this region, the viewership figures for Uttar Pradesh and Uttarakhand and consequently the ratio of these viewership figures can be calculated. Let us assume that the ratio of the populations of Uttar Pradesh and Uttarakhand works out to 9: 1. When this ratio is applied to the viewership figures of two lakhs for this region, the viewership figures for Uttar Pradesh and Uttarakhand work out to one lakh eighty thousand and twenty thousand respectively; IV. in a similar manner the breakup of the viewership figures for Bihar and Jharkhand can be calculated. Let us assume that the ratio of populations is 4:1 and when this is applied to the viewership figure of one lakh for this region, the viewership figure for Bihar and Jharkhand works out to eighty thousand and t ..... x x x x x Extracts x x x x x POS - Services in relation to Advertisement Services to Specified services (within India) Sec. 12(14) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... internet subscriber figures relate to a region comprising of more than one State or Union territory, the subscriber figures for a State or Union territory of that region, shall be calculated by applying the ratio of the populations of that State or Union territory , as determined in the latest census, to such subscriber figures; (iv) the ratio of the subscriber figures for each State or Union territory as so calculated, when applied to the amount payable for this service, shall represent the portion of the value attributable to the dissemination in that State or Union territory. Example 9:- ABC issues a release order to WX for a campaign over internet regarding linking Aadhaar with one’s bank account and mobile number. WX runs this campaign over certain websites. In order to ascertain the statewise breakup of the value of this service which is to be reflected in the invoice issued by WX to ABC, (i) WX has to first refer to the Telecom Regulatory Authority of India figures for quarter ending March, 2017, as indicated on their website www.trai.gov.in. These figures show the service area wise internet subscribers . There are twenty two service areas. Some relate to individual St ..... x x x x x Extracts x x x x x POS - Services in relation to Advertisement Services to Specified services (within India) Sec. 12(14) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... for that service, shall represent the portion of the value attributable to the dissemination in that State or Union territory. Illustration-10: In the case of the telecom circle of Assam, the amount attributed to the telecom circle of Assam is the value of advertisement service in Assam. Illustration-11: The telecom circle of North East covers the States of Arunachal Pradesh, Meghalaya, Mizoram, Nagaland, Manipur and Tripura. The ratio of populations of each of these States in the latest census will have to be determined and this ratio applied to the total number of subscribers for this telecom circle so as to arrive at the State wise figures of telecom subscribers. Separate invoices will have to be issued State wise by the service provider to ABC indicating the value pertaining to that State. Illustration-12: ABC commissions UV to send short messaging service to voters asking them to exercise their franchise in elections to be held in Maharashtra and Goa. The place of supply of this service is in Maharashtra and Goa. The telecom circle of Maharashtra consists of the area of the State of Maharashtra ( excluding the areas covered by Mumbai which forms another circle) and the State ..... x x x x x Extracts x x x x x POS - Services in relation to Advertisement Services to Specified services (within India) Sec. 12(14) - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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