https://www.taxtmi.com/caselaws?id=300338 The judgment addressed various issues related to the classification and taxability of advertising services. It clarified that selling space for advertisement in print media attracts a GST rate of 5%, while other cases attract 18%. The classification of services follows Notification No. 11/2017-Central Tax (Rate). Composite supplies involving designing/fabrication/production are taxed at the rate of the principal supply. Discounts are excluded from taxable value if conditions are met, and tax liability can be adjusted through credit notes. Services provided to government entities for specified functions and by other advertisers to advertising agencies are exempt from GST under specific conditions. en-us Wed, 28 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300338 The judgment addressed various issues related to the classification and taxability of advertising services. It clarified that selling space for advertisement in print media attracts a GST rate of 5%, while other cases attract 18%. The classification of services follows Notification No. 11/2017-Central Tax (Rate). Composite supplies involving designing/fabrication/production are taxed at the rate of the principal supply. Discounts are excluded from taxable value if conditions are met, and tax liability can be adjusted through credit notes. Services provided to government entities for specified functions and by other advertisers to advertising agencies are exempt from GST under specific conditions. Case-Laws GST Wed, 28 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300338