https://www.taxtmi.com/manuals?id=2476 Place of supply for advertisement services to government bodies under section 12(14) IGST is each State/UT where dissemination occurs; value is allocated State/UT wise by contract or, absent contract, by prescribed rules. Allocation methods vary by mode: newspaper editions by edition payments; printed material by distribution counts; hoardings and cinema by location payments; train ads by track length ratio; ticket ads by station counts; utility bill ads by billing addresses; radio by station service area; television by Broadcast Audience Research Council viewership adjusted by census population for multi State regions; internet by TRAI subscriber figures adjusted by population; SMS by telecom subscriber figures and population apportionment. Suppliers must issue separate State/UT invoices showing the attributable value. en-us Fri, 10 Mar 2023 12:06:00 +0530 Tue, 10 Oct 2023 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2476 Place of supply for advertisement services to government bodies under section 12(14) IGST is each State/UT where dissemination occurs; value is allocated State/UT wise by contract or, absent contract, by prescribed rules. Allocation methods vary by mode: newspaper editions by edition payments; printed material by distribution counts; hoardings and cinema by location payments; train ads by track length ratio; ticket ads by station counts; utility bill ads by billing addresses; radio by station service area; television by Broadcast Audience Research Council viewership adjusted by census population for multi State regions; internet by TRAI subscriber figures adjusted by population; SMS by telecom subscriber figures and population apportionment. Suppliers must issue separate State/UT invoices showing the attributable value. Manuals GST Fri, 10 Mar 2023 12:06:00 +0530 https://www.taxtmi.com/manuals?id=2476