Applicant's Brand Promotion Packages Classified as Branding Services, Subject to 18% GST Under Normal Charge Mechanism.

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Full Text of the Document

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....Reverse Charge - the brand promotion packages offered by the applicant to partnership firms and body corporate do not fall under the category of sponsorship but purely branding - the applicant shall be liable to pay tax (GST) on such services under normal charge only @18%....