Classification of Supply — In the instant case, applicant has raised following questions—
1. Whether the transaction of printing of content provided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement material is supply of goods.
2. What is the classification of such trade advertisement material if the transaction is a supply of goods?
Held that— The supply of printed trade advertisement material is classified under Goods only as per Section 7 of CGST Act, 2017 read with Schedule-II Sl.No.1 (a) of CGST Act, 2017
It is classifiable vide Notification No.1/2017-CT (Rate) dated 28.06.2017 under Sl.No.132 Chapter /Heading/ Sub-Heading/Tariff item 4911 and attracts tax rate of 12%—Macro Media Digital Imaging Private Limited, In Re… [2019] 19 TAXLOK.COM 134 (AAR-AP)