GST on ad agency

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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