https://www.taxtmi.com/forum/issue?id=115980 Sale of advertising space in printed media is a taxable commercial supply under the applicable HSN and attracts GST. If an agency buys and resells space on its own account (principal), both newspaper and agency owe GST on their respective values; if the agency acts as an agent and earns commission, the commission is separately taxable and the newspaper is liable for GST on the full space value. Separate creative services are taxable unless part of a composite supply. Management bodies of religious institutions administering such supplies are liable despite absence of direct revenue to the institution. en-us Wed, 05 Feb 2020 16:41:35 +0530 Thu, 23 Jan 2025 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115980 Sale of advertising space in printed media is a taxable commercial supply under the applicable HSN and attracts GST. If an agency buys and resells space on its own account (principal), both newspaper and agency owe GST on their respective values; if the agency acts as an agent and earns commission, the commission is separately taxable and the newspaper is liable for GST on the full space value. Separate creative services are taxable unless part of a composite supply. Management bodies of religious institutions administering such supplies are liable despite absence of direct revenue to the institution. Discussion-Forum GST Wed, 05 Feb 2020 16:41:35 +0530 https://www.taxtmi.com/forum/issue?id=115980