Page 109 - CA Final GST

Badlani Classes

paidtosuch anewspaper.Theplace ofsupplyofthisserviceshallbe inthe Union
territoryofDelhi,andtheStatesofMaharashtra,UttarPradeshandRajasthan.Theamou
ntspayabletothePuneandMumbaieditionswouldconstitutetheproportionof
valueforthestateofMaharashtrawhichisattributabletothedisseminationin
Maharashtra. Likewise the amountpayable totheDelhi, Lucknowand Jaipureditions
wouldconstitutetheproportionofvalueattributabletothedisseminationinthe Union
territory of Delhiand States of Uttar Pradesh and Rajasthan respectively. DEF
shouldissueseparateStatewiseandUnionterritorywiseinvoicesbasedonthe editions.

(b) inthecaseofprintedmateriallikepamphlets,leaflets,diaries,calendars,Tshirts
etc,theamountpayableforthedistributionofaspecificnumberofsuchmaterialina
particularStateorUnionterritoryisthevalueofadvertisementserviceattributableto
the dissemination in such State or Union territory, as the case may be.

Illustration:Asapartofthecampaign‘SwachhBharat’,ABChasengagedacompanyGHf
orprintingofonelakhpamphlets(atatotalcostofonelakhrupees)to
bedistributedinthestatesofHaryana,UttarPradeshandRajasthan.Insuchacase,
ABCshouldascertainthebreakupofthepamphletstobedistributedineachofthe
threeStatesi.e.Haryana,UttarPradeshandRajasthan,fromtheMinistryordepartmentc
oncernedatthetimeofgivingtheprintorder.Letusassumethatthis
breakupistwentythousand,fiftythousandandthirtythousandrespectively.Thisbreakups
houldbeindicatedintheprintorder.Theplaceofsupplyofthisserviceis
inHaryana,UttarPradeshandRajasthan.Theratioofthisbreakupi.e.2:5:3will
formthebasisofvalueattributabletothedisseminationineachofthethree
States.SeparateinvoiceswillhavetobeissuedStatewisebyGHtoABCindicating
thevaluepertainingtothatStatei.etwentythousandrupees-Haryana,fiftythousand
rupees- Uttar Pradesh and thirty thousand rupees- Rajasthan.

(c)
(i) inthecaseofhoardingsotherthanthoseontrains,theamountpayablefor the
hoardings located ineachState orUnionterritory, asthe case may
be,isthevalue
ofadvertisementserviceattributabletothedisseminationineachsuchStateo
rUnion territory, as the case may be.
Illustration:ABCaspartofthecampaign‘SaaksharBharat’hasengageda
firmIJforputtinguphoardingsneartheAirportsinthefourmetrosi.e.Delhi,
Mumbai,ChennaiandKolkata.ThereleaseorderissuedbyABCtoIJwillhavethe
citywise, locationwise breakup ofthe amountpayable forsuchhoardings.
Theplace of
supplyofthisserviceisintheUnionterritoryofDelhiandtheStatesofMaharashtra,
TamilNaduandWestBengal.Insuchacase,theamountactuallypaidtoIJforthe
hoardingsineachofthefourmetroswillconstitutethevalueattributabletothe
disseminationintheUnionterritoryofDelhiandtheStatesofMaharashtra,Tamil
NaduandWestBengalrespectively.SeparateinvoiceswillhavetobeissuedState
wiseandUnionterritorywisebyIJtoABCindicatingthevaluepertainingtothat
StateorUnionterritory.

(ii) inthecaseofadvertisementsplacedontrains,thebreakup,calculated
onthebasisoftheratioofthelengthoftherailwaytrackineachStateforthattrai
n,
oftheamountpayableforsuchadvertisementsisthevalueofadvertisementse
rvice attributable to the dissemination in such State or Union territory,
as the case may be. Page108

Central Goods & Services Tax Act, 2017