Classification of supply - printed leaflet - supply of goods or ...

Printed Leaflets under GST: Classified as Composite Supply with Printing Service as Principal Component.

June 29, 2022

Case Laws     GST     AAR

Classification of supply - printed leaflet - supply of goods or supply of services - naturally bundled composite supply or not - matter of printing content being supplied by the recipient - the predominant activity is printing the contents of the customer in the required tangible inputs sourced by the applicant as per the requirement of the recipient and going by the clarification, the principal supply in the considered transaction is 'Supply of Service' - in the case at hand, the supply made by the applicant to the recipient is a composite supply with 'Supply of Printing Service' as the Principal Supply. - AAR

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