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of <h1>New GST Rules for Ad Services: State-wise Allocation by Medium, Effective July 1, 2017.</h1> The Integrated Goods and Services Tax Amendment Rules, 2017, effective from July 1, 2017, outline the method for attributing the value of advertisement services across different States and Union territories in India. These rules apply to various mediums, including newspapers, printed materials, hoardings, trains, utility bills, railway tickets, radio, television, cinema halls, internet, and SMS. The allocation is based on specific criteria such as publication location, distribution numbers, track length, viewership, internet subscribers, and telecom subscribers, with separate invoices required for each State or Union territory to ensure compliance with the Integrated GST Act, 2017.
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