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:
