https://www.taxtmi.com/caselaws?id=424855 AAR Karnataka ruled that the applicant's provision of web-portal advertising space to foreign entity constitutes "Sale of internet Advertising Space" classified under SAC 998365 under Heading 9983 (Other professional, technical and business services). The service is taxable per Notification No. 11/2017-Central Tax (Rate) SI.No.21. However, AAR declined to determine taxability as the crucial issue of place of supply - whether inside or outside India - falls outside its jurisdiction. The ruling noted the supplier is located in India, recipient outside India, with consideration received in convertible foreign exchange between separate legal entities. en-us Fri, 01 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424855 AAR Karnataka ruled that the applicant's provision of web-portal advertising space to foreign entity constitutes "Sale of internet Advertising Space" classified under SAC 998365 under Heading 9983 (Other professional, technical and business services). The service is taxable per Notification No. 11/2017-Central Tax (Rate) SI.No.21. However, AAR declined to determine taxability as the crucial issue of place of supply - whether inside or outside India - falls outside its jurisdiction. The ruling noted the supplier is located in India, recipient outside India, with consideration received in convertible foreign exchange between separate legal entities. Case-Laws GST Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424855