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The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is a composite supply in which supply of printing service is the principal supply which is classified as SAC 9989.

Authority for Advance Ruling — GST on printing of content provided by the customer, on PVC banners – The applicant engaged in printing of Billboards; Building Wraps; Fleet Graphics; Window Graphics; Trade Show Graphics; Office Branding; In-store Branding; Banners; Free Standing Display Units; and Signage Graphics. The referred printed products are referred to as 'trade advertisements'. The printing of trade advertisements is carried out by the Applicant on Poly Vinyl Chloride (PVC). The applicant is provided with the designed trade advertisements by the customers. The applicant merely sources the desired PVC material (blank) from independent supplier and undertakes the activity of printing on the material. Under the erstwhile VAT regime, the applicant was paying VAT on the transaction of printing and supply of the trade advertisements. The applicant sought an advance ruling as to whether the activity of procuring PVC material (blank), printing of trade advertisement material on the said PVC material (blank) as per the design and graphics provided by the customer and supply of such printed banners to the shipping location mentioned in purchase order, amounts to supply of 'goods' in terms of Act; what is the appropriate classification of such trade advertisement, if supply of such trade advertisement amounts to supply of 'goods'; what is the classification and applicable rate of tax on supply of such trade advertisement material if the transaction is that of supply of services. Held that:- The Hon’ble Authority ruled that the transaction of printing of content provided by the customer, on PVC banners and supply of such printed trade advertisement material is a composite supply in which supply of printing service is the principal supply. The HSN classification of aforesaid supply of service is 9989 of the scheme of classification of services. The applicable rate of GST on the supply of aforesaid services is 18% up to 12.10.2017 and 12% effective from 13.10.2017, as per entry No. 27 of the Notification No. 11/2017-CT (Rate) dated 28.06.2017, as amended vide notification No. 31/2017 dated 13.10.2017.
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