Page 112 - CA Final GST

Badlani Classes

QRwillascertainthepopulationfiguresforUttarPradesh,Uttarakhand, Bihar
and Jharkhand from the latest census;
III- byapplyingtheratioofthepopulationsofUttarPradeshand
Uttarakhand,assoascertained,totheBroadcastAudienceResearchCouncil
viewershipfiguresfortheirchannelforthisregion,theviewershipfiguresfor
Uttar Pradesh and Uttarakhand andconsequently the ratio of these
viewership
figurescanbecalculated.Letusassumethattheratioofthepopulationsof
UttarPradeshandUttarakhandworksoutto9:1.Whenthisratioisapplied to the
viewership figures of twolakhs for this region, the viewership figures for
UttarPradeshandUttarakhandworkouttoonelakheightythousandand twenty
thousand respectively;
IV- inasimilarmannerthebreakupoftheviewershipfiguresforBiharand
Jharkhandcanbecalculated.Letusassumethattheratioofpopulationsis
4:1andwhenthisisappliedtotheviewershipfigureofonelakhforthis
region,theviewershipfigureforBiharandJharkhandworksouttoeighty
thousand and twenty thousand respectively;
V- theviewershipfigureforeachStateworksouttoDelhi(onelakh),Uttar
Pradesh(onelakheightythousand),Uttarakhand(twentythousand),Bihar
(eightythousand)andJharkhand(twentythousand).Theratioisthus
10:18:2:8:2 or 5:9:1:4:1(simplification).
VI- thisratiohastobeappliedwhenindicatingthebreakupoftheamount
pertainingtoeachState.ThusifthetotalamountpayabletoQRbyABCis
twentylakhrupees,theStatewisebreakupisfivelakhrupees(Delhi),ninelakhrup
ees(UttarPradesh)onelakhrupees(Uttarakhand),fourlakhrupees
(Bihar)andonelakhrupees(Jharkhand).Separateinvoiceswillhavetobe
issuedStatewiseandUnionterritorywisebyQRtoABCindicatingthevalue
pertaining to that Stateor Union territory.

(g) inthecaseofadvertisementsatcinemahallstheamountpayabletoacinema
hallorscreensinamultiplex,inaStateorUnionterritory,asthecasemaybe,is the
valueof advertisementserviceattributable todisseminationinsuch State
orUnionterritory, as the case may be.

Illustration:ABCcommissionsSTforanadvertisementon‘PradhanMantriAwasYojana
’tobedisplayedinthecinemahallsinChennaiandHyderabad.The
placeofsupplyofthisserviceisinthestatesofTamilNaduandTelengana.Theamountactu
allypaidtothecinemahallorscreensinamultiplex,inTamilNaduand
Telanganaasthecasemaybe,isthevalueofadvertisementserviceinTamilNadu
andTelanganarespectively.SeparateinvoiceswillhavetobeissuedStatewiseand Union
territory wise by ST to ABC indicating the value pertaining to that State.

(h) inthecaseofadvertisementsoverinternet,theamountattributabletothevalue
ofadvertisementservicedisseminatedinaStateorUnionterritoryshallbecalculated
onthebasisoftheinternetsubscribersinsuchStateorUnionterritory,whichin turn,
shall be calculated in the following manner, namely:-

(i) theinternetsubscriberfiguresforaStateshallbetakenfromthe figures published
in this regard by the Telecom Regulatory Authority of India ;
(ii) thefigurespublishedforthelastquarterofagivenfinancialyear
shallbeusedforcalculatingthenumberofinternetsubscribersforthe
succeedingfinancialyearandatthebeginning,thefiguresforthelastquarter
offinancialyear2016-2017shallbeusedforthesucceedingfinancialyear 2017- Page111
2018;

Central Goods & Services Tax Act, 2017