1. For ads in trains, Railway has to raise separate bills by dividing the ad revenue in ratio of track length for that train in each State.
2. For pamphlets to be distributed multi-state, the person giving order must inform the printer of number of pamphlets required in each State, as printer needs to raise separate bill for each State.
3. For ads printed on train tickets, allocate billings in the ratio of number of railway stations in each State.
4. For TV advertising, your channel should raise separate bills for each State by diving total billing in the ratio of its viewership in each State as per BARC figures for last week of previous quarter.
5. Where BARC figures club data for many than one State (such as Bihar & Jharkhand), further allocation to be done as per population of such States as per latest census.
6. For Internet ads, allocate billing in the ratio of number of net subscribers as per TRAI data for last quarter of preceding FY. Raise separate bills for each State and Union Territory. (Where TRAI data combines some States/UT, allocate using population as per latest census.)
7. For sms-based ads, allocate in the ratio of telecom subscribers as per TRAI Data.
These amendment to IGST Rules have been published in the Gazette on 15th November 2017 but come into effect from 1st July 2017.
