Ad space in print media classified as pure service, exempt from tax under GST for municipal corporations' recruitment ads.

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....Exemption from tax for supply of selling space for advertisement in print media qualifies as pure service under Entry 3 of Exemption Notification. Supply does not constitute composite supply of goods and services under Entry 3A. Pune and Pimpri Municipal Corporations are local authorities u/s 2(69) of GST Act for Entries 3 and 3A. Content of advertisement for recruitment of medical officers and professors has connection to functions entrusted to panchayats under Article 243G and municipalities under Article 243W of Constitution. Supply of service of selling space for such advertisements relates to functions entrusted under Articles 243G and 243W, covering wide range of activities provided to local authorities. Being pure services to municipal corporations, the supply is exempted under Entry 3 of Notification 12/2017-Central Tax (Rate).....