Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 18-11-2017 Last Replied Date:- 7-12-2017 – Section 12 of the Integrated Goods and Services Tax Act, 2017 ( Act for short) provides for the determination of place of supply of services where location of supplier and recipient is in India. Section 12(14) of the Act provides that the place of supply of advertisement services to- the Central Government, a State Government, a Statutory body; or a local authority meant for the States or Union territories identified in the contract or agreement shall be taken as being in each of such States or Union territories. The value of such supplies specific to each State or Union territory shall be in proportion to the amount attributable to services provided by way of dissemination in the respective States or Union territories as may be determined in terms of the contract or agreement entered into in this regard. In the absence of such contract or agreement, the same shall be determin
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tisement in the hoardings on the trains. Advertisement in the hoardings other than those on trains In the case of hoardings other than those on trains, the amount payable for the hoardings located in each State or Union territory, is the value of advertisement service attributable to the dissemination in each such State or Union territory, as the case may be. Advertisement in the hoardings on the trains In the case of advertisements placed on trains, the break up, calculated on the basis of the ratio of the length of the railway track in each State for that train, of the amount payable for such advertisements is the value of advertisement service attributable to the dissemination in such State or Union territory, as the case may be. Advertisement on the back of utility bills In the case of advertisements on the back of utility bills of oil and gas companies etc., the amount payable for the advertisements on bills pertaining to consumers having billing address in such States or Union te
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vertisement service disseminated in a State shall be calculated on the basis of the viewership of such channel in such State, which in turn, shall be calculated in the following manner- the channel viewership figures for that channel for a State or Union territory shall be taken from the figures published by the Broadcast Audience Research Council; the figures published for the last week of a given quarter shall be used for calculating viewership for the succeeding quarter and at the beginning, the figures for the quarter 1st July, 2017 to 30th September, 2017 shall be used for the succeeding quarters 1st October,2017 to 31st December 2017. where such channel viewership figures relate to a region comprising of more than one State or Union territory, the viewership figures for a State or Union territory of that region, shall be calculated by applying the ratio of the populations of that State or Union territory, as determined in the latest Census, to such viewership figures. the ratio o
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ulatory Authority of India; the figures published for the last quarter in a given financial year shall be used for calculating the number of internet subscribers for the succeeding financial year and at the beginning, the figures for the last quarter of financial year 2016 -2017 shall be used for the succeeding financial year 2017 -18; where such internet subscriber figures relate to a region comprising of more than one State or Union territory, the subscriber figures for a State or Union territory of that region, shall be calculated by supplying the ratio of the populations of that State or Union territory, as determined in the latest census, to such subscriber figures; the ratio of the subscriber figures for each State or Union territory as so calculated, when applied to the amount payable for this service, shall represent the portion of the value attributable to the dissemination in that State or Union territory. Advertisement through SMS In the case of advertisements through SMS, t
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