Classification of service— The subject appeal has been filed by the appellant viz. M/s. Time Education Kolkata Private Limited. The appeal is filed against the Order passed by the Telangana State Authority for Advance Ruling.

M/s Time Education Kolkata Private Limited is in the business of purchase and supply of advertisement space to the prospective customers. 

In the course of supply of advertisement space they are also supplying artwork to adorn the space. They are desirous of ascertaining whether supply of artwork along with the space amounts to supply of advertisement space or other service.

The appellants are claiming that, they sell Advertisement space in Print media with or without artwork and no additional consideration would be charged for addition of the artwork. In both cases (with or without artwork), the transaction will classify under HSN 998363 and attract GST at 5% (CGST 2.5% + SGST 2.5%) in terms of Sl. No. 21(i) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended.

Held that— 1. The services supplied by the applicant fall under ‘Advertising Services’, which is having a separate SAC code i.e., 998361.

2. GST is payable @ 18% as discussed above in terms of Serial No. 21 (ii) of Notification No. 11/2017-CT(Rate) dated 28.06.2017, as amended.