https://www.taxtmi.com/caselaws?id=756358 AAR Maharashtra ruled that supply of selling space for advertisement in print media by municipal corporations constitutes pure service, not composite supply, as no property in goods transfers to the recipient who only receives advertising space. PMC and PCMC qualify as local authorities under GST Act Section 2(69). Advertisement for recruitment of medical officers relates to functions entrusted to municipalities under Article 243W regarding health and education. The service falls under Entry No. 3 of Exemption Notification 12/2017 and is exempt from tax. en-us Wed, 24 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756358 AAR Maharashtra ruled that supply of selling space for advertisement in print media by municipal corporations constitutes pure service, not composite supply, as no property in goods transfers to the recipient who only receives advertising space. PMC and PCMC qualify as local authorities under GST Act Section 2(69). Advertisement for recruitment of medical officers relates to functions entrusted to municipalities under Article 243W regarding health and education. The service falls under Entry No. 3 of Exemption Notification 12/2017 and is exempt from tax. Case-Laws GST Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756358