Whether supply of goods or services — The customers of the applicant who wish to publish posters, pictures, photographs, design layouts etc. provide the content as files on digital media such as CD, DVD, HDD or pen drive. The file is transferred to the printer through a computer and the printer exposes the contents of the file on to the photographic paper. Digital images so obtained on light sensitive photographic paper are further processed in photographic chemical. This activity from printing to processing is done either with Fuji Frontier Digital Minilab by means of laser exposure or with Durst Theta 76 HS Digital Printer by means of LED exposure, thereby transferring the content from an electronic device to printed material as per the customers' requirements. An Advance Ruling is sought regarding the nature and classification of the activity - whether it is supply of goods or service and whether the activity carried out by the Applicant is taxable under HSN 4911 or SAC 9989. Authority for Advance Ruling, West Bengal held that:—In the case of Rainbow Colour Lab [(2000) 2 SCC 385] the Apex Court held that the dominant intention of the photo lab is provisioning service of printing where the supply of paper and chemicals are purely incidental. The Court held that the activity should be treated as "Service". Hence, the Applicant is providing a service, namely, the service of printing and is liable to be classified under SAC 9989.[2018] 51 TUD 109 (AAR-WB)