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PLACE OF SUPPLY OF ADVERTISEMENT SERVICES TO THE CENTRAL GOVERNMENT, STATE GOVERNMENT ETC.,

Goods and Services Tax - GST - By: - Mr. M. GOVINDARAJAN - Dated:- 18-11-2017 Last Replied Date:- 7-12-2017 - Section 12 of the Integrated Goods and Services Tax Act, 2017 ( Act for short) provides for the determination of place of supply of services where location of supplier and recipient is in India. Section 12(14) of the Act provides that the place of supply of advertisement services to- the Central Government, a State Government, a Statutory body; or a local authority meant for the States o .....

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d in the following manner as per Rule 3 of the Integrated Goods and Services Tax Rules, 2017, which came into effect from 01.07.2017- Advertisement in Newspapers In the case of newspapers and publishers the amount payable for publishing an advertisement in all editions of a newspaper or publication, which are published in a State or Union Territory is the value of advertisement attributable to the dissemination in such State or Union territory. Advertisement in pamphlets etc., In the case of pri .....

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isement in the hoardings on the trains. Advertisement in the hoardings other than those on trains In the case of hoardings other than those on trains, the amount payable for the hoardings located in each State or Union territory, is the value of advertisement service attributable to the dissemination in each such State or Union territory, as the case may be. Advertisement in the hoardings on the trains In the case of advertisements placed on trains, the break up, calculated on the basis of the r .....

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ritory as the case may be, is the value of advertisement service attributable to dissemination in such State or Union territory. Advertisements on railway tickets In the case of advertisements on railway tickets, the break up, calculated on the basis of the ratio of the number of railway station in each State or Union territory, when applied to the amount payable for such advertisements, shall constitute the value of advertisement service attributable to the dissemination in such State or Union .....

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ertisement service disseminated in a State shall be calculated on the basis of the viewership of such channel in such State, which in turn, shall be calculated in the following manner- the channel viewership figures for that channel for a State or Union territory shall be taken from the figures published by the Broadcast Audience Research Council; the figures published for the last week of a given quarter shall be used for calculating viewership for the succeeding quarter and at the beginning, t .....

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the viewership figures for each State or Union territory as so calculated, when applied to the amount payable for that service, shall represent the portion of the value attributable to the dissemination in that State or Union territory. Advertisement in Cinema Halls In the case of advertisements at cinema halls the amount payable to a cinema hall or screens in a multiplex, in a State or Union territory, as the case may be, is the value of advertisement service attributable to dissemination in s .....

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latory Authority of India; the figures published for the last quarter in a given financial year shall be used for calculating the number of internet subscribers for the succeeding financial year and at the beginning, the figures for the last quarter of financial year 2016 -2017 shall be used for the succeeding financial year 2017 -18; where such internet subscriber figures relate to a region comprising of more than one State or Union territory, the subscriber figures for a State or Union territo .....

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