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

Classification of imported goods: newspapers and magazines treated as goods, not subject to service tax; transport services may be taxable
Imported newspapers and magazines are treated as the supply and delivery of goods and therefore are not subject to service tax as they fall outside the definition of taxable services; however, separate services such as mailing or transport provided in connection with those imports can be taxable, while ocean and air freight on imported goods and certain transport or registered-newspaper exemptions may remove levy on those specific services.