Display of advertisement by board

[YUWRAJ KOTHARI]

In the case of Bar Restaurant, display of advertisement by board is made for liquor vendor in small place, for the place of liquor vendor pay yearly charges. There is no agreement, no invoice raised for place provided of any nature. In spite any self invoice required or whether GST is to be paid.

AI Summary

Bar Restaurant Offers Ad Space to Liquor Vendor: GST Applies When Annual Turnover Crosses 20 Lakhs Threshold A bar restaurant provides advertisement space to a liquor vendor for yearly charges without a formal agreement. GST is applicable on this service transaction. If the vendor's annual turnover exceeds 20 lakhs, they must obtain GSTIN and pay GST. The restaurant should raise an invoice and charge GST on the service provided, with potential input tax credit for the registered vendor.