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TMI Blog2020 (7) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... igned by the applicant himself basing on the requirement of the customer, the applicant transfers the title in the goods i.e., printed material on flex to the customer - the applicant is transferring the title in goods to his customers in the form of printed flex material and it amounts to nothing but supply of goods only. Rate of tax of the goods - HELD THAT:- The supply of print on flex is classifiable vide Notification No.1/2017 - Central Tax (Rate) dated 28.06.2017 under Sl.No.132 under HSN code 4911 and attracts tax rate of 12%. Further, the same has been clarified in detail vide the clarification issued under F.No.354/263/2017 - TRU, Dt: 20th October, 2017 in Circular No.11/11/2017-GST. Whether supply of print on flex non-commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s Sree Co, D.No.22-1-10 13 A.G. Complex, Ground Floor, P B Road, Vizianagaram-535002, (hereinafter referred to as the Applicant) is in business of flex banner printing. The applicant gets image done on computer software from customers for different sizes and print the same on flex (HSN 3921) as flex banners and deliver the same to its customers. At times, the applicant is required to provide design and charge the customer for consolidate value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 911 under entry no 132 of Schedule II of Notification 1/2017- CTR? On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Assistant Commissioner(ST), Vizianagaram West Circle, Vizianagaram Division. Accordingly, the application has been forwarded to the jurisdictional officers with a copy marked to the Central Tax authorities to offer their remarks as per the Section 98(1) of CGST /APGST Act 2017. In response, no remarks are received from the jurisdictional officer concerned regarding whether there are any proceedings lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. 5. Applicant's Interpre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant submitted that they make the following two types of business transactions as per the requirement of the customers. a) Customer brings the design on their Pen drive/ Disk or email and the applicant just gets the same printed on the media flex and give the delivery of material. The customer will be charged for printed flex. b) In few cases, customer gives his idea and the applicant makes the design, after approval from customer get the same on the media. The customer will be charged for design charges and printed flex. Considering the same as composite supply they charge the same at rate of flex they are charging. The applicant submitted that they had been so far collecting and paying GST @ 18% under residual entry at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods in questions are completely procured by the applicant himself. Immaterial of the fact that whether the content is supplied by the customer or it is designed by the applicant himself basing on the requirement of the customer, the applicant transfers the title in the goods i.e., printed material on flex to the customer. As per Section 7 of CGST Act, 2017 read with Schedule-II SI.No. 1(a) of CGST Act, 2017 which reads as under: 1. Transfer a) any transfer of the title in goods is a supply of goods. From the plain reading of the above, it is obvious that the applicant is transferring the title in goods to his customers in the form of printed flex material and it amounts to nothing but supply of goods only. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . printed on Digital Printers on coated cotton/ mix canvas media or other synthetic media? 1. These items fall under HS code 4911 and attract 12% GST. As far as the third question is concerned, the applicant did not submit any specific details pertaining to the question that what would constitute commercial / Non-Commercial in the context of trade as mentioned by him. Nevertheless, the supplier of the goods i.e., applicant in this context shall levy and collect tax from the recipients for the taxable supplies made by him as per the classification of the goods and tax rates as specified in the notifications of the CGST / APGST Act 2017 from time to time as amended. RULING (Under Section 98 of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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