VAT on Advertising Company

CA Ambar Kasliwal (Practicing Chartered Accountant)   (48 Points)

18 August 2007  

My client is an advertising Company, having sole booking rights for magzines in print media. My client has purchased advertising spaces in magzines well in advance, books the advertisiment from clients and send the CD/ ad to the rpint media for publicaton. It does not develop/ design the ad.

My query is whether my client is within the perview of Maharastra VAT. If yes, if it does the booking of client from Delhi, is he liable to charge CST.