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TaxReply India Pvt Ltd

HARMILAP MEDIA (P) LTD.
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA
Pet. Counsel
Ankit Gupta
Daman Preet
Res. Counsel
Preeti Manral

Petitioner / Applicant

HARMILAP MEDIA (P) LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Jun 12, 2019
Order No.

03/2019-20

Citation

2019(6) TAXREPLY 1166
Original Order
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ORDER

ORDER This is an application under sub-section (1) of Section 97 of the CGST/SGST Act, 2017 (hereinafter referred to as Act) and the rules made thereunder filed by M/s. Harmilap Media (P) Ltd., 2nd Floor C-34, Meedo Plaza, Rajpur Road, Dehradun seeking an advance ruling on following issues : (a) applicability of GST rate on selling of space/ time for advertisement  in print media in case of advertising companies; (b) applicability of GST rate if advertising company/ agency sells unit of Space in print media to client and designing/ composing is being done by advertising company/agency without charging separately in the bill for designing, etc., to client; (c) selling of space/ time for advertisement in print media by advertising companies is a pure service or otherwise. If yes, whether said pure service is exempted from payment of GST vide Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017 when advertising agency is raising bill to Local Aut....

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