https://www.taxtmi.com/article/detailed?id=7729 Place of supply for advertisement services to central or state governments, statutory bodies or local authorities is deemed to be in each State or Union territory identified in the contract, with value apportioned to each State by the amount attributable to dissemination as determined by the contract; in the absence of such contract Rule 3 prescribes media specific apportionment methods-including edition location for newspapers, distribution counts for printed materials, location or track/station ratios for hoardings and railway ads, billing address for utility bill ads, radio station identity, viewership based television apportionment, internet subscriber based allocation, and telecom subscriber based SMS allocation-to determine value attributable to dissemination in each State or Union territory. en-us Sat, 18 Nov 2017 11:36:41 +0530 Sat, 18 Nov 2017 11:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7729 Place of supply for advertisement services to central or state governments, statutory bodies or local authorities is deemed to be in each State or Union territory identified in the contract, with value apportioned to each State by the amount attributable to dissemination as determined by the contract; in the absence of such contract Rule 3 prescribes media specific apportionment methods-including edition location for newspapers, distribution counts for printed materials, location or track/station ratios for hoardings and railway ads, billing address for utility bill ads, radio station identity, viewership based television apportionment, internet subscriber based allocation, and telecom subscriber based SMS allocation-to determine value attributable to dissemination in each State or Union territory. Articles Goods and Services Tax - GST Sat, 18 Nov 2017 11:36:41 +0530 https://www.taxtmi.com/article/detailed?id=7729