Time Education Kolkata Private Limited ., In re
Date: December 6, 2021
Subject Matter
Sale of space for advertisement when it is supplied along with the artwork attracts 18% GST under SAC '9983 66'
Summary
The applicant has sought clarification on sale of space for advertisement when it is supplied along with the artwork, where no consideration is charged for the artwork in certain cases. The understanding of the applicant is that the activity of artwo…
1. M/s. Time Education Kolkata Private Limited,95B, 2nd Floor, Siddamshetty Complex, Park Lane, Secunderabad – 500 003, Telangana State(Un-Registered has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certai…