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Print media means

Books 

and

newspapers

Only

(It does not include business directories, yellow pages and trade catalogues)

However following are not covered in Negative list and hence taxable

  • Advertisement other than in books and newspapers like  online and mobile advertising, advertisements on internet websites, out-of-home media, on film screen in theatres, bill boards, conveyances, buildings, cell phones, automated teller machines, commercial publications, aerial advertising,
  • sale of space for advertisements in business directories, yellow pages and trade catalogues
  • Charges for making or preparing advertisement
  • Canvassing advertisement for publishing on a commission basis:
  1. Service Tax
  2. Basic Concepts of Service Tax
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About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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