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The supply of ‘access cards”, and similar material printed by the applicant with the contents supplied by the recipient of supply are classifiable under SAC 9989 and liable to tax under 18% CGST.

Classification of Goods — The applicant is engaged in the business as manufacturers of cartons, corrugated boxes, paper folders, sleeves, other packaging containers, labels, tags, pamphlets, booklets, brochures, leaflets and similar printed matter falling under HSN Code 48 and 49. The Applicant sought Advance ruling in respect of classification of access cards and similar material printed by the applicant with the contents. The Authority ruled out that the supply of ‘access cards”, and similar material printed by the applicant with the contents supplied by the recipient of supply are classifiable under SAC 9989 and liable to tax at 18% CGST. — Pattabi Enterprises, In Re… [2019] 16 TAXLOK.COM 177 (AAR-Karnataka)