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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Classification of supply - printing of trade advertisement ...


Printing Trade Ads on PVC: Composite Supply with Printing as Principal Service, Entirely Taxable as a Service.

August 27, 2019

Case Laws     GST     AAR

Classification of supply - printing of trade advertisement material - the Applicant loads the content in a digital image printer, prints the image on the PVC material, it is a composite supply, where the service of printing is the principal supply and the goods supplied, having no use other than displaying the printed matter, is ancillary to the principal supply of printing - taxable as service

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