Check sibling questions

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:
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CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi and Kerala.