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TaxReply India Pvt Ltd

LOKMAT MEDIA PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

AJAYKUMAR V. BONDE
PRIYA JADHAV
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

LOKMAT MEDIA PRIVATE LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jul 24, 2024
Order No.

GST-ARA-10 of 2022/2024-25/B-49

Citation

2024(7) TAXREPLY 10477

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ORDER

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. LOKMAT MEDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following question. “Applicability of GST rate and classification of supply of goods/services in case of sale of space in print media.” At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for t....

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