9911796707
TMI Blog2022 (9) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... fied that where the applicant uses physical input, i.e., paper supplied by their client for the purpose of goods falling under chapter 48 or 49 of customs taxable @6% CGST then the same will be taxable at 6% under CGST. - A.R. Com/06/2022 TSAAR Order No. 45/2022 - - - Dated:- 15-7-2022 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Hyderabad Security Offset Printers Private Limited, B-12, Hyderabad Security And Offset Printers Private Limited, Ida Uppal, Uppal, Hyderabad, Telangana- 500 039 (36AAACH5919A1ZY) has filed an application in FO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M Finance attended the personal hearing held on 27.04.2022. The authorized representatives reiterated their averments in the application submitted and contended as follows: 1. That, they are into the business of printing and sale of packing material for pharmaceutical companies. 2. That, they also print leaflets containing the literature of pertaining to the said medicine. 3. That, they are presently charging 18% on such leaflets. However they are desirous of ascertaining the actual liability. Therefore they requested AAR to dispose the case basing on the averments made by them. 7. Discussion Findings: The applicant is printing leaflets and packing materials of his clients pertaining to pharmaceutical sector. The leafl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. In light of the above amended entry, it is clarified that where the applicant uses physical input, i.e., paper supplied by their client for the purpose of goods falling under chapter 48 or 49 of customs taxable @6% CGST then the same will be taxable at 6% under CGST. 8. The ruling is given as below: In view of the above discussion, the questions raised by the applicant are clarified as below: Questions Ruling What is the rate of tax including HSN code for printing of leaflets? a. Where the physical inputs are used by the applicant, the activity falls under S.No. 27( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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