Case Law Details

Case Name : In re Macro Media Digital Imaging Pvt. Ltd. (GST AAR Kerala)
Appeal Number : Advance Ruling No. Ker/101/2021
Date of Judgement/Order : 25/05/2021
Related Assessment Year :

In re Macro Media Digital Imaging Pvt. Ltd. (GST AAR Kerala)

The applicant requested advance ruling on the following;

i) Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods?

ii) What is the classification of such trade advertisement material, if the transaction is a supply of goods?

iii) What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material, if the transaction is that of supply of services?

Held: The questions raised by the application is dismissed as withdrawn on request of applicant.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KERALA

M/s Macro Media Digital Imaging Private Ltd (hereinafter referred to as the applicant) is engaged in the business of printing of trade advertising material, for which required raw materials such as poly vinyl, flex, paper, cloth printing inks etc are being procured by them. The activity of printing is based on specification provided by the clients in terms of design, size, material specification etc.

2. The applicant requested advance ruling on the following;

i) Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods?

ii) What is the classification of such trade advertisement material, if the transaction is a supply of goods?

iii) What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material, if the transaction is that of supply of services?

3. The Applicant by letter dated 14.07.2020 requested to permit them to withdraw the application. The authorized representative of the applicant appeared before the authority on 22.12.2020 and reiterated the request.

In view of the above, the following ruling is issued;

RULING

The application is dismissed as withdrawn.

Download Judgment/Order

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