Classification of supply— In the instant case, applicant have made an application on under advance Ruling for printed leaflet supplied by the Applicant to ascertain the correct classification as to whether the same falls under the category of supply of goods falling under CHS No. 4901 or supply of service under SAC No.9989.

Held that— We note from the said Pamplets/leaflets referred in the above para that the said pamplets have been printed to give the understanding of specific medicine. In normal parlance it is mandatory in the part of manufacturer of P.P.Medicaments to give the details of the product alog with actual product. This details is supplied in order to make aware the consumer about the contents, uses and side effects etc. of the product. Therefore, we find that primary nature of the product (leaflets) is to convey the message which is a form of Service and merits classification under SAC 9989.—Temple Packaging Pvt. Ltd. [2018] 2 TAXLOK.COM 265 (AAR-DDDNH)