https://www.taxtmi.com/forum/issue?id=119842 Provision of advertising space by a bar restaurant to a liquor vendor is a taxable supply of Advertising Services. The restaurant must raise an invoice and charge GST when it is a registered supplier; a registered recipient may claim input tax credit. If the supplier is unregistered or reverse charge provisions apply, the recipient may need to discharge GST under the Reverse Charge Mechanism and issue a self invoice. Lack of a formal agreement does not remove the obligation to account for GST. en-us Tue, 08 Apr 2025 15:22:10 +0530 Thu, 01 May 2025 20:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119842 Provision of advertising space by a bar restaurant to a liquor vendor is a taxable supply of Advertising Services. The restaurant must raise an invoice and charge GST when it is a registered supplier; a registered recipient may claim input tax credit. If the supplier is unregistered or reverse charge provisions apply, the recipient may need to discharge GST under the Reverse Charge Mechanism and issue a self invoice. Lack of a formal agreement does not remove the obligation to account for GST. Discussion-Forum GST Tue, 08 Apr 2025 15:22:10 +0530 https://www.taxtmi.com/forum/issue?id=119842