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Classification of printing service and selling space for advertisement.

Classification of Supply — The Applicant is executing a composite contract involving several services and activities. The Applicant sought a advance Ruling on whether its procurement of advertisements for the Directory is classifiable as selling of space for advertisement in print media. The Authority Ruled out that Selling of space for advertisement, when made as an intermediary, is classifiable under SAC 998362, which excludes sale of advertising space in print media (SAC 998363) and is taxable @ 18%. — Infobase Services Pvt. Ltd., In Re… [2019] 19 TAXLOK.COM 070 (AAR-WB)