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GST - Highlights / Catch Notes

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Scope of supply - supply of goods or supply of services - ...


Printing Textbooks and Lottery Tickets for State Government Classified as Services u/s 7 of CGST Act.

August 13, 2021

Case Laws     GST     AAR

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 above, undertaken by the applicant constitute supply as defined in Section 7 of the CGST Act. The activities constitute supply of services falling under Heading - 9989 – Other manufacturing services; publishing, printing and reproduction services; material recovery services - 998912 - Printing and reproduction services of recorded media, on a fee or contract basis of the Scheme of Classification of Services under GST - AAR

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