Page 111 - CA Final GST

Badlani Classes

(e) inthecaseofadvertisementsoverradiostationstheamountpayabletosuchradio
station,whichbyvirtueofitsnameispartofaStateorUnionterritory,asthecase
maybe,isthevalueofadvertisementserviceattributabletodisseminationinsuch
State or Union territory, as the case may be.

Illustration:Foranadvertisementon‘PradhanMantriUjjwala Yojana’,tobe
broadcastonaFMradiostationOP,fortheradiostationsofOPKolkata,OP
Bhubaneswar,OPPatna,OPRanchiandOPDelhi,thereleaseorderissuedby
ABCwillshowthebreakupoftheamountwhichistobepaidtoeachoftheseradio
stations.TheplaceofsupplyofthisserviceisinWestBengal,Odisha,Bihar,
JharkhandandDelhi.TheplaceofsupplyofOPDelhiisinDelhieventhoughthe
studiomaybephysicallylocatedinanotherstate.Separateinvoiceswillhavetobe
issuedStatewiseandUnionterritorywisebyMNtoABCbasedonthevalue
pertainingtoeachStateorUnionterritory.

(f) inthecaseofadvertisementontelevisionchannels,theamountattributabletothe
value ofadvertisement service disseminated inaStateshallbecalculatedon the
basis
oftheviewershipofsuchchannelinsuchState,whichinturn,shallbecalculatedin the
following manner, namely: -

(i) thechannelviewershipfiguresforthatchannelforaStateor
Unionterritoryshallbetakenfromthefigurespublishedinthisregardbythe Broadcast
Audience Research Council;
(ii) thefigurespublishedforthelastweekofagivenquartershall
beusedforcalculatingviewershipforthesucceedingquarterandatthe
st
th
beginning,thefiguresforthequarter1 July,2017to30 September,2017
st
st
shallbeusedforthesucceedingquarter1 October,2017to31 December, 2017;
(iii) wheresuchchannelviewershipfiguresrelatetoaregioncomprisingofmorethanoneS
tateorUnionterritory,theviewershipfigures for a State orUnion territoryof
thatregion, shallbe calculatedby applyingthe
ratioofthepopulationsofthatStateorUnionterritory,asdeterminedinthe latest
Census, to such viewership figures;
(iv) theratiooftheviewershipfiguresforeachStateorUnion
territoryassocalculated,whenappliedtotheamountpayableforthatservice,
shallrepresenttheportionofthevalueattributabletothedisseminationinthat State or
Union territory.

Illustration:ABC issues a release order with QR channel for
telecastinganadvertisementrelatingtothe“PradhanMantriKaushalVikasYojana”in
themonthofNovember,2017.Inthefirstphase,thiswillbetelecastinthe
UnionterritoryofDelhi,StatesofUttarPradesh,Uttarakhand,BiharandJharkhand.The
placeofsupplyofthisserviceisinDelhi,UttarPradesh,
Uttarakhand,BiharandJharkhand.Inordertocalculatethevalueofsupply
attributabletoDelhi,UttarPradesh,Uttarakhand,BiharandJharkhand,QR has to
proceed as under—

I- QRwillascertaintheviewershipfiguresfortheirchannelinthelastweekof
September2017fromtheBroadcastAudienceResearchCouncil.Letus
assumeitisonelakhforDelhiandtwolakhsfortheregioncomprisingof
UttarPradeshandUttarakhandandonelakhfortheregioncomprisingof Bihar
and Jharkhand;
II- sincetheBroadcastAudienceResearchCouncilclubsUttarPradeshand Page110
UttarakhandintooneregionandBiharandJharkhandintoanotherregion,

Central Goods & Services Tax Act, 2017