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TMI Blog2020 (1) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... rticles mentioned in para 5 have secondary usage. Though wallpaper displays designs printed or embossed on its body, it has another use that of protecting the wall. In the instant case the PVC sheet does not have any other usage other than displaying the advertisement content. In the present case, the Appellant prints the content provided by the recipient on the base of PVC, paper, etc., where it provides both the printing ink and the base material. There cannot be any doubt that the content that is printed on the base material is owned by the customers of the Appellant only and the Appellant has no right of usage on the content. The Appellant produced at the time of hearing a few samples of their products, for example, advertising mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge 1. This Appeal has been filed by M/s. Macro Media Digital Imaging Pvt. Ltd. (hereinafter referred to as the Appellant ) on 19.09.2019 against Advance Ruling Order No. 15/WBAAR/2019-20 dated 19.08.2019 = 2019 (8) TMI 1156 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL , pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR ) 2. The Appellant holding GSTIN No. 19AABCM9451F1ZB is engaged in the business of printing trade advertisement material. It prints the content provided by the recipient on the base material of polyvinyl chloride cloth (hereinafter referred to as the PVC ), paper, etc. The Appellant provides the printing ink and the base material. 3. The Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The Appellant has filed the instant Appeal against the above Advance Ruling with the prayer to set aside/modify the impugned Advance Ruling passed by the WBAAR or pass any such further orders as may be deemed fit and proper in the facts and circumstances of the case on the following grounds: (i) The WBAAR did not appreciate the legal position of the case and did not give cognizance to Ruling of Telengana AAR in the matter of TSAAR/4/2018 dated 30.05.2018 = 2018 (6) TMI 519 - AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA where the Telengana AAR opined that the supply of printed trade advertisement is to be treated as supply of goods . (ii) The Appellant argued that the WBAAR did not determine whether the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , their supply qualifies for classification under sub heading 4911 in the First Schedule to the Tariff Act, which reads as: Other printed matter, including printed pictures and photographs; such as Trade advertising material, .reproduced with the aid of computer or any other devices . 8. The Respondent submitted that the PVC material supplied to the customer has no use unless it has the content printed on it. 9. The matter is examined and written and oral submissions made before us are considered. 10. The Appellant placed reliance on para 5 of CBIC Circular No. 11/11/2017-GST dated 20.10.2017. For the sake of clarity para 5 of the Circular is reproduced here as following : In case of supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20.10.2017 clarifies the issue clearly. It is a fact that both the Appellant and the WBAAR have taken recourse to the said Circular to reach opposite conclusions. So, examination of paragraphs 4 and 5 of the said Circular is essential before arriving at any conclusion. On careful reading of the said paragraphs, it is seen that the only difference between the two paragraphs is that under paragraph 4, the usage right is owned by the supplier of the content, whereas in the case described under paragraph 5, no such usage right is owned by the supplier of the design or logo. 13. On reading paragraphs 4 and 5 of Circular No. 11/11/2017-GST dated 20.10.2017 it can be concluded that items mentioned in para 4 have no secondary use other th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. supply of service is predominant and the case or the Appellant is more akin to the case represented in paragraph 4 of Circular No. 11/11/2017- GST dated 20.10.2017. 15. The Appellant argued that the product description in their invoice is mentioned as Printing and Supply of Trade Advertisement Material HSN # 4911 , because what they supply are primarily goods. However, we find that in the purchase order no. 5000060092 dated 12.04.2019, ITC Limited has mentioned the order description as service - Digital Printing - Outdoor . Also in purchase order issued to the Appellant under no. 018/EMPL/18-19 dated 24.05.2018 issued by Eden Media Pvt. Ltd, the particular of charges has been mentioned as Printing charges for 1 no. of Blac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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