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Printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of service, covered under SAC 9989 and taxable @ 18%.

Classification of Service — The applicant is engaged in the business of printing of trade advertising material, for which required raw materials such as poly vinyl, flex, paper, cloth printing inks etc., are procured by themselves. The activity of printing is based on specifications provided by the clients in terms of design, size, material etc. The applicant sought advance ruling on the questions; whether the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods. The authority ruled out that the printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of service covered under SAC 9989 and taxable @ 18%. — Macro Media Digital Imaging Pvt. Ltd., In Re… [2020] 21 TAXLOK.COM 067 (AAR-Karnataka)