Q: Please clarify about Ad billing from Media owner/Publisher to Client/Ad Agency. Also clarify about ad agency charge GST from client?
If services to Govt/Statutory authority/Local authority, PoS (Place of Supply) for advertising services is governed by Section 12(14), IGST Act.
If services to any other entity, PoS governed by Section 12 (2).
Billing and discharge of GST to be done accordingly.
[ Reply on 03.06.2017 at 4.30 am as per Twitter Account of Govt of India for GST queries of Taxpayers ]
