Dear sir,
Our client is availing services of advertising where their ads are being shown at various Cinema Halls before beginning of broadcast of movie. These cinema halls are based in Chandigarh and Punjab, the client is based in Haryana and the advertiser is registered in Punjab.
The advertiser is issuing GST invoice by charging IGST and Place of supply as Haryana i.e. location of our client.
Whether:
A) Place of supply in this case is correct? Or the Place of supply should be location of cinema hall where Advertisement is broadcast?
B) Whether ITC claim of our client is incorrect ?
Looking forward to hear your views.
Place of Supply for Cinema Hall Ads Deemed Haryana, Allowing ITC Claim; Not Related to Immovable Property A client based in Haryana is utilizing advertising services where ads are displayed in cinema halls located in Chandigarh and Punjab. The advertiser, registered in Punjab, charges IGST and considers Haryana as the place of supply. The discussion revolves around whether the place of supply should be Haryana or the location of the cinema halls. It is concluded that the place of supply is Haryana, allowing the client to claim Input Tax Credit (ITC). The debate also touches on whether these services relate to immovable property, but it is generally agreed that they do not. (AI Summary)
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