GST on ad agency

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my relative has an ad agency. he provide service(ad in bus, car etc) in different states. what is the rate of GST? whether he has to pay only igst ?
Replies (4)
5% With Full ITC
my itc will more than my output tax. how I can get the unutilised credit
Apply for ITC refund after 01 year
sir can u tell me the rule provision for such refund


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