Print media means





(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:

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.