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Is hoardings covered under print media

Eswar Reddy S (CFO- at NHTF) (13277 Points)

10 May 2022

Is hoardings covered under print media ?

We are govt organization local Authority.

We collect advertisement tax from hoardings.

Want to confirm whether it is covered under advertisement for the purposes of GST ?

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8 Replies

Pankaj Rawat (GST Practitioner) (52346 Points)
Replied 11 May 2022

As per Constitution 101 Amendment act the levy of tax on advertisement by local authority has be taken away.
So first of all, there must be no levy of tax on same .
No it is not covered under advertisement , it can be under license Fee collected

Eswar Reddy S (CFO- at NHTF) (13277 Points)
Replied 11 May 2022

If it is to business entity then RCM is applicable

1 Like

sabyasachi mukherjee (10597 Points)
Replied 12 May 2022

Rcm applicability read sec 22 and Sec 24 applicability.

Eswar Reddy S (CFO- at NHTF) (13277 Points)
Replied 12 May 2022

Isn't RCM applicable to Service by Local Authority?

Pankaj Rawat (GST Practitioner) (52346 Points)
Replied 12 May 2022

YES RCM CAN BE APPLICABLE , IF COVER UNDER CIRCULAR 121/40/2019

"SERVICES PROVIDED BY GOVT TO BUSINESS ENTITY BY WAY OF GRANT OF PRIVLIEGES, LIECENCE, MINING RIGHTS ETC ARE TAXABLE IN GST & RCM IS APPLICABLE.

KINDLY REFER PARA 1 OF SAID CIRCULAR

Eswar Reddy S (CFO- at NHTF) (13277 Points)
Replied 12 May 2022

Services by Local Authority to Individual exempt ?

Pankaj Rawat (GST Practitioner) (52346 Points)
Replied 12 May 2022

YES ,IF INDIVIDUAL IS REGISTERED IN GST

Eswar Reddy S (CFO- at NHTF) (13277 Points)
Replied 12 May 2022

If individual registered then RCM applicable, if not registered then exempt

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