GST on printing of Bible against order from foreign entity & supply in India

In re Swapna Printing Works Private Limited (GST AAR West Bangal)

The Applicant’s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989. The above service is supplied to the recipient located in India and the consideration is apparently received in INR. The Applicant is, therefore, liable to pay GST under the appropriate Act on such supplies.

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