Use the current media-sales test
From 1 January 2022, media-sale zero-rating depends on an overseas contractual customer and qualifying direct beneficiaries, rather than where the advertisement circulates. A local non-GST-registered direct beneficiary can prevent relief. The earlier circulation approach is historical, with transitional rules for straddling supplies. Overseas media purchases by reverse-charge businesses also require the current imported-service analysis irrespective of circulation.
Determine principal or agency supplies
An agency buying media in its own capacity and reselling it makes a separate gross-price supply, even where a media-owner discount funds its margin. A commission agent instead supplies its agency service on the commission. Analyse creative production, media planning, brand PR and events under their own provisions. Retain contracts, customer and beneficiary evidence, and allocate bundled elements where their statutory treatment differs.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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