https://www.taxtmi.com/caselaws?id=425195 The AAAR-Telangana ruled that supply of advertising space in print media with additional design/artwork services constitutes "Advertising Service" under HSN 998361, not mere "sale of advertising space" under HSN 998363. The Authority held that when the appellant provides both space and design services to enhance advertisement appearance, even at no extra cost, it cannot be classified as simple space selling. The activity involves specialized advertising services including planning, design, and artwork that attract prospective customers. Therefore, the composite nature of services makes it advertising service rather than just space rental, requiring reclassification from the original AAR ruling. en-us Mon, 30 May 2022 00:00:00 +0530 Fri, 04 Apr 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425195 The AAAR-Telangana ruled that supply of advertising space in print media with additional design/artwork services constitutes "Advertising Service" under HSN 998361, not mere "sale of advertising space" under HSN 998363. The Authority held that when the appellant provides both space and design services to enhance advertisement appearance, even at no extra cost, it cannot be classified as simple space selling. The activity involves specialized advertising services including planning, design, and artwork that attract prospective customers. Therefore, the composite nature of services makes it advertising service rather than just space rental, requiring reclassification from the original AAR ruling. Case-Laws GST Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425195