Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Classification of supply - supply of goods or not - what is ...

Case Laws     GST

October 19, 2020

Classification of supply - supply of goods or not - what is principal supply - transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material - trade advertisement material - the supply of printing services on plastic in this case PVC materials are classifiable under SAC 998912. The principal supply being the ‘Supply of service’, the composite supply is also classifiable under SAC 998912 and the applicable rate on such supply is that applicable for such SAC. - AAR

View Source

 


 

You may also like:

  1. Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

  2. Classification of supply - supply of goods or supply of services - supply of print on flex - Immaterial of the fact that whether the content is supplied by the customer...

  3. Classification of services - printing services - Since the applicant has stated that he provides the materials (physical Inputs) and the content is owned by the KTBS,...

  4. 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,...

  5. Classification of supply - supply of goods or supply of service - the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners...

  6. Supply of goods after printing the Syllabus decided by the SCERT - supply of goods is involved i.e. 'supply of specified printed educational books', which is the...

  7. Classification of supply - Printing of contents on Poly Vinyl Chloride (PVC) banners - supply of goods or not - The transaction of printing of content provided by the...

  8. Classification of supply - supply of services or supply of goods - composite supply or not - principal supply or not - transaction of printing of content provided by the...

  9. Classification of supply - printed leaflet - supply of goods or supply of services - naturally bundled composite supply or not - matter of printing content being...

  10. Classification of supply of service - composite supply or not - activity of design and development of patterns used for manufacturing of camshaft for a customer -...

  11. Classification of services - activity of conduct of examination includes services of printing of question papers also - Since there is involvement of rights in the...

  12. Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

  13. Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply - The principal supply however is a supply of service as it is the...

  14. Classification of goods - Access Card’ printed and supplied by the applicant - Since there is involvement of rights to stay in the temple precincts attached to the card...

  15. Classification of activity - printing of leaflet - whether the goods/service - The said supply is a mixed supply as per Section 2(74) of the CGST Act, 2017 and in the...

 

Quick Updates:Latest Updates