Is hoardings covered under print media

This discussion clarifies whether hoardings are considered print media for GST purposes, particularly for local authorities collecting advertisement tax. While the 101st Amendment removed local authorities' power to levy tax on advertisements, the conversation explores if hoardings might be classified under licence fees instead. It also delves into Reverse Charge Mechanism (RCM) applicability, noting it can apply to services provided by government entities to businesses via grants of privileges or licences, with specific exemptions for services to individuals unless they are GST-registered.