Import newspapers and magazines

[MITSUI PRIME ADVANCED]

Dear Sir,

We have receive import of Magazines International pallets price news paper weekly ( total commercial magazines)

Import of service from outside India. ( Magazines received through mail in India )

Kindly advice to me service tax applicable or not.

Thanks and Regards

Arjun Sachdeva

AI Summary

Service Tax Not Applicable on Imported Newspapers and Magazines; Exempt Under Finance Act, 1994; Mailing Services May Apply A discussion on the applicability of service tax on imported newspapers and magazines reveals that service tax is not applicable as these items are classified as goods. The conversation highlights that the sale and purchase of magazines and newspapers do not constitute a service under the Finance Act, 1994. However, service tax may apply to services provided by mailing agencies responsible for transporting these goods. Additionally, there is no service tax on ocean and air freight for goods imported into India, and registered newspapers and magazines are exempt from service tax under GTA services.