Classification of supply—printed advertisement materials—The applicant is requested for advance ruling on whether the printed advertisement materials classifiable as 'supply of goods? - If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?
Held that—As per Section 7 of CGST Act, 2017 read with Schedule-II Sl. No. 1(a) of CGST Act, "any transfer of the title in goods is a supply of goods" - In the instant case the applicant is engaged in the business of manufacturing and sale of digital printed materials, wherein preparation of such printed material would be undertaken as per the customers specification and except specifying the specifications and designs to be printed, clients/customers of applicant does not provide any materials and all required materials for the preparation of the advertisement materials are procured by the applicant ,and the applicant is transferring the title in the goods i.e., printed advertisement materials. Therefore, instant case of supplying printed advertisement materials amounts to supply of 'goods' only.
Ruling—The printed advertisement materials manufactured and supplied by the applicant are classifiable as 'supply of goods' - The printed advertisement material are classifiable under chapter heading 4911 of the GST Tariff and the rate of tax applicable is 6% CGST + 6% SGST. — Macro Media Digital Imaging Private Limited In Re...... — [2018] 2 TAXLOK.COM 153 (AAR-Hyderabad)