9911796707
TMI Blog2021 (12) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... ND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Time Education Kolkata Private Limited,95B, 2nd Floor, Siddamshetty Complex, Park Lane, Secunderabad - 500 003, Telangana State (Un-Registered has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST / TGST Rules. 2. At the outset, it is made clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se was re-posted a fresh on 05.10.2021. Heard the case. The authorized representatives reiterated their averments in the application and did not raise any new questions during the personal hearing. 7. Discussion & Findings: The applicant has sought clarification on sale of space for advertisement when it is supplied along with the artwork, where no consideration is charged for the artwork in cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 998362) is taxable at the rate of 2.5% under CGST & SGST respectively. As against this the service for 'Sale of other advertising space or time' is enumerated as 998366 in the SAC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 space falling under item (ii) of serial no. 21 and accordingly will attract tax @9% under CGST & SGST respectively. 8. In view of the observations stated above, the following ruling is issued : Advance Ruling 1. Whether the services sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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