The printing of content provided by the recipient on the PVC materials of the appellant and supply of printed trade advertising material to the recipient is a composite supply, and ‘Supply of service of printing’ is the principal supply.
Classification of service— In the instant case, the issue before us for decision is whether in the facts of the case, the transaction of printing of content provided by the customer on the media desired by them (owned by the appellant) and supply of such printed trade advertisement is a supply of goods as contended by the appellant or a composite supply with principal supply being supply of services as has been held by the Lower Authority.
the activity of Printing of the content is the principal supply during which the property held by the appellant in the media of such print gets transferred to their client incidentally. For these reasons we do not agree the contention of the appellant that the supply of Trade advertisement material’ is the principal supply and therefore, even if the supply is considered as a composite supply, the ‘Principal supply’ is ‘supply of goods’, i.e., Trade advertisement material and do not find any reason to deviate from the findings of the Lower Authority in this context.
Held that— we do not find any reason to interfere with the Order of the Advance Ruling Authority in this matter. The subject appeal is disposed of accordingly.