Place of supply for government advertisement services: allocation rules require State/UT wise value apportionment and invoicing. Place of supply for advertisement services to government bodies under section 12(14) IGST is each State/UT where dissemination occurs; value is allocated State/UT wise by contract or, absent contract, by prescribed rules. Allocation methods vary by mode: newspaper editions by edition payments; printed material by distribution counts; hoardings and cinema by location payments; train ads by track length ratio; ticket ads by station counts; utility bill ads by billing addresses; radio by station service area; television by Broadcast Audience Research Council viewership adjusted by census population for multi State regions; internet by TRAI subscriber figures adjusted by population; SMS by telecom subscriber figures and population apportionment. Suppliers must issue separate State/UT invoices showing the attributable value.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Place of supply for government advertisement services: allocation rules require State/UT wise value apportionment and invoicing.
Place of supply for advertisement services to government bodies under section 12(14) IGST is each State/UT where dissemination occurs; value is allocated State/UT wise by contract or, absent contract, by prescribed rules. Allocation methods vary by mode: newspaper editions by edition payments; printed material by distribution counts; hoardings and cinema by location payments; train ads by track length ratio; ticket ads by station counts; utility bill ads by billing addresses; radio by station service area; television by Broadcast Audience Research Council viewership adjusted by census population for multi State regions; internet by TRAI subscriber figures adjusted by population; SMS by telecom subscriber figures and population apportionment. Suppliers must issue separate State/UT invoices showing the attributable value.
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