GST on supply of services for printing on duplex board

In re Anamika Agrawal (GST AAR West Bengal) What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed? Supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed, would attract tax @ 12% [ CGST @ 6% + WBGST @ 6%] irrespective of the recipient of the services is registered under the GST Act or not. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1.1 At the outset...