<h1>GST Rates on Print Media Ads: 5% for Space, 18% for Agency Commissions and Design Services. Contract Terms Decide.</h1> The Goods and Services Tax (GST) on selling advertisement space in print media is set at 5%. If an advertisement agency operates on a principal-to-principal basis, buying and selling space independently, it pays 5% GST on the total amount charged to clients. Conversely, if the agency acts as a newspaper's agent, earning commission, it pays 18% GST on the commission. The newspaper can claim Input Tax Credit (ITC) on this commission. Additional services like designing are taxed at 18% unless part of a composite supply, where the principal supply rate applies. Contract terms among parties determine the applicable GST.