https://www.taxtmi.com/news?id=18682 Sale of print-media advertisement space is taxable at 5% where the seller (newspaper or an agency as principal) sells on its own account and may claim or utilise input tax credit accordingly. Where an agency acts as agent and earns commission, that commission is taxable at 18% and the input tax credit on the commission is available to the newspaper. Distinct services like design are taxable at 18% unless they form part of a composite supply, in which case the principal supply's rate applies. Contract terms determine the applicable treatment. en-us Wed, 23 Aug 2017 17:09:50 +0530 Wed, 11 Feb 2026 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=18682 Sale of print-media advertisement space is taxable at 5% where the seller (newspaper or an agency as principal) sells on its own account and may claim or utilise input tax credit accordingly. Where an agency acts as agent and earns commission, that commission is taxable at 18% and the input tax credit on the commission is available to the newspaper. Distinct services like design are taxable at 18% unless they form part of a composite supply, in which case the principal supply's rate applies. Contract terms determine the applicable treatment. News - Wed, 23 Aug 2017 17:09:50 +0530 https://www.taxtmi.com/news?id=18682