GST on printing of content provided by customer on poly Vinyl Chloride banners

In re Macro Media Digital Imaging Private Limited (GST AAR Andhra Pradesh)

1. 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?

The applicant in the instant case takes up the supply of trade advertising material by procuring the required raw materials such as poly vinyl, flex, paper, cloth printing inks etc., all by themselves based on specification provided by the client in terms of design, size and material. In-fact, the applicant transfers the title in the goods i.e., printed material on flex to the customer. As per Section 7 of CGST Act, 2017 read with Schedule – II Sl.No. 1(a) of CGST Act, 2017 which reads as under:

” 1. Transfer

a) any transfer of the title in goods is a supply of goods. ”

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