TMI Blog2021 (12) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... onal, technical business services taxable at the rate of 9% under CGST SGST respectively. The Notification makes a clear distinction between sale of mere advertisement space and Other advertisement space , which is having a separate SAC code i.e., 998366. The applicant is supplying (2) different services and each is attracting different tariffs under this notification. Therefore the question of deducing a composite supply from the combination of drafting a design and incorporating a space does not arise. Hence where only space for advertisement and print media is supplied (SAC 998362) the rate of tax applicable is 2.5% under CGST SGST respectively and where they are supplying ornate space it shall be treated as other advertisement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neither been decided by nor are pending before any authority under any provisions of the GST Act. 4. Brief facts of the case: M/s Time Education Kolkata Private Limited is in the business of purchase and supply of advertisement space to the prospective customers. In the course of supply of advertisement space they are also supplying artwork to adorn the space. They are desirous of ascertaining whether supply of artwork along with the space amounts to supply of advertisement space or other service. Hence this application 5. Questions raised: 1. Whether the services supplied by the applicant can be termed as the supply of space for advertisement in print media? 2. If yes, GST@5% can be charged on the invoices raised to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Percent) Condition 21 Heading 9983 (Other professional, technical and business services) (i) Selling of space for advertisement in print media. 2.5 [(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 (ii) Other professional, technical and business services other than [(i) and (ia) above] [and serial number 38 below] 9 As seen from the above, selling of space for advertisement in print media (SAC 99 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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