Classification of composite service of selling advertisement space as an agent and printing service

In re lnfobase Services Pvt Ltd. (GST AAR West Bangal) Applicant is making a bundled supply to the Club of printing service and intermediary service for selling space for advertisement on behalf of the Club and charging a single price for the bundle as the project cost for printing.  The two services are not naturally bundled or supplied in conjunction with each other in the ordinary course of business. They are bound by an obligation discussed above and is a specific feature of the agreement between the Applicant and the Club. It is, therefore, not a composite supply. Supply by a taxable per...