Shanti Prime Publication Pvt. Ltd.
Works Contract — The Authority does not dispute that the goods supplied are classifiable under Chapter 49. But such supplies are ancillary to the principal supply of printing service. The Applicant is making a composite supply, where the service of printing is the principal supply. Thus, the goods supplied, having no use other than displaying the printed matter, is ancillary to the principal supply of printing. — Macro Media Digital Imaging Pvt. Ltd., In Re…  15 TAXLOK.COM 050 (AAR-WB)