There is a company which is into a publication of B2B magazines. The company provides the contents and get the advertisement from its clients like W, Indi fashions, Go colours etc. and outsource the same for printing. The company earns revenue from Advertisement (charges GST) and sale of magazines on which GST is exempt. on the other side, the company pays GST on paper and getting the same printed. my question is whether a company can claim input or not in the above case.