Stark Photo Book Vs Assistant Commissioner (Intelligence) (Kerala High Court)
Kerala High Court held that printing photographs from digital media is covered under classification SAC 998396 and hence it is taxable under 18% GST. Accordingly, writ petition is dismissed.
Facts- The petitioners’ firm is a partnership firm running an offset printing press engaged in the printing and sales of brochures, books, magazines, posters, leaflets, photo books, notice etc. According to them, the content would be supplied by the customer as digital files or digital video through CD/DVD/SVD/Pen drive and the petitioners would be printing and supplying the same to the customers. The printing activity involves supply of goods as well as supply of services of goods. The supply of printing and supply of materials are natural bundle. While the content to be printed is supplied by the customers, the materials that required for printing the same, such as ink, papers etc. are provided by the petitioners. According to the petitioners, the said activity being a composite supply, is taxable at the rate which is applicable to the principle supply involved in the said transaction. It is also the case of the petitioners that, the same falls within HSN Code 4911, that attracts 12% GST.
