TaxTMI 
TaxTMI 
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.
Display of advertisement by board
08 Apr 2025 
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GST on Advertising Services: Bar must treat ad space as taxable supply and invoice; reverse charge may apply.
Provision of advertising space by a bar restaurant to a liquor vendor is a taxable supply of Advertising Services. The restaurant must raise an invoice and charge GST when it is a registered supplier; a registered recipient may claim input tax credit. If the supplier is unregistered or reverse charge provisions apply, the recipient may need to discharge GST under the Reverse Charge Mechanism and issue a self invoice. Lack of a formal agreement does not remove the obligation to account for GST. (AI Summary)
Provision of advertising space by a bar restaurant to a liquor vendor is a taxable supply of Advertising Services. The restaurant must raise an invoice and charge GST when it is a registered supplier; a registered recipient may claim input tax credit. If the supplier is unregistered or reverse charge provisions apply, the recipient may need to discharge GST under the Reverse Charge Mechanism and issue a self invoice. Lack of a formal agreement does not remove the obligation to account for GST. (AI Summary)