Advertisement services to Government within India :
The place of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority meant for the States or Union territories identified in the contract or agreement shall be taken as being in each of such States or Union territories and the value of such supplies specific to each State or Union territory shall be in proportion to the amount attributable to services provided by way of dissemination in the respective States or Union territories as may be determined in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other basis as may be prescribed – section 12(14) of IGST Act.
This provision is made because Central Government issues orders from advertisements from Delhi, while advertisements are published all over India.
Similarly, State Government may release advertisements outside the State also.