GST for providing advertising space in printed media

[Antony Kaitharath]

Sir,

We a catholic church have GST registration. In connection with a religious event of church a committee of faithful was formed and they published a printed supplement. To generate revenue for the event advertising space were was provided in the supplement based on a tariff fixed by the committee. It may please be clarified whether the revenue for advertisement attract GST. The whole revenue was collected and utilised by the Committee. The church earned no revenue from it.

Thanks in advance

Antony Kaitharath

AI Summary

GST on advertising space: treatment depends on whether seller acts as principal or agent, affecting tax liability.
Sale of advertising space in printed media is a taxable commercial supply under the applicable HSN and attracts GST. If an agency buys and resells space on its own account (principal), both newspaper and agency owe GST on their respective values; if the agency acts as an agent and earns commission, the commission is separately taxable and the newspaper is liable for GST on the full space value. Separate creative services are taxable unless part of a composite supply. Management bodies of religious institutions administering such supplies are liable despite absence of direct revenue to the institution.