Advertisement service valuation rules under GST prescribe State-wise apportionment methods for media-based supplies and separate invoicing requirements. The amended Integrated Goods and Services Tax Rules prescribe how the value of advertisement services is to be apportioned between States or Union territories where no contract exists between supplier and recipient. The rule applies to supplies made to the Central Government, a State Government, a statutory body or a local authority, and sets medium-specific methods for determining attributable value for newspapers, printed material, hoardings, trains, utility bills, railway tickets, radio, television, internet and short messaging service. It also requires separate State-wise or Union territory-wise invoices based on the computed 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.
Advertisement service valuation rules under GST prescribe State-wise apportionment methods for media-based supplies and separate invoicing requirements.
The amended Integrated Goods and Services Tax Rules prescribe how the value of advertisement services is to be apportioned between States or Union territories where no contract exists between supplier and recipient. The rule applies to supplies made to the Central Government, a State Government, a statutory body or a local authority, and sets medium-specific methods for determining attributable value for newspapers, printed material, hoardings, trains, utility bills, railway tickets, radio, television, internet and short messaging service. It also requires separate State-wise or Union territory-wise invoices based on the computed value.
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