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The printing of content provided by the recipient on the PVC materials of the applicant 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 supply— The applicant has sought advance ruling on the 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? 3. What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material if the transaction is that of supply of services? Held that— The printing of content provided by the recipient on the PVC materials of the applicant and supply of printed trade advertising material to the recipient is a composite supply, and ‘Supply of service of printing’ is the principal supply. The classification of the service is SAC 998912 and the applicable tax rate is 18% for the period from 01.07.2017 to 13.10.2017 and thereupon the applicable rate is 12% as per Sl.No. 27 (i) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended & G.O. (Ms) No. 72 dated 29.06.2017 No.II(2)/CTR/532(d-14)/2017 as amended.
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