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(e) in the case of advertisements over radio stations the amount payable to such radio station, which by virtue of its name is part of a state or union territory, as the case may be, is the value of advertisement service attributable to dissemination in such state or union territory, as the case may
be. illustration: for an advertisement on 'pradhan mantri ujjwala yojana', to be broadcast on a fm radio station op, for the radio stations of op kolkata, op bhubaneswar, op patna, op ranchi and op delhi, the release order issued by abc will show the breakup of the amount which is to be paid to each...
http://www.eximguru.com/content/igst_rules_15112017.pdf