In re Macro Media Digital Imaging Private Limited (GST AAR Tamilnadu)
Q1.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.?
A1. The printing of content provided by the recipient on the PVC materials of the applicant and supply of printed trade advertising material to the recipient is a composite supply, and ‘Supply of service of printing’ is the principal supply.
Q2 & Q3.What is the classification of such trade advertisement material if the transaction is a supply of goods and 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?
A2 & A3. The classification of the service is SAC 998912 and the applicable tax rate is 9% CGST + 9% SGST as per SI.No.27/27(ii) of Notification No. 11/2017 CT(Rate) Dated 28.06.2017 & G.O. (Ms) No. 72 dated 29.06.2017 No.II(2)/CTR/532(d-14)/2017 for the period from 01.07.2017 to 13.10.2017 and thereupon the applicable rate is 6% CGST & 6% SGST as per SI.No. 27(i) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended & G.O. (Ms) No. 72 dated 29.06.2017 No.II(2)/CTR/532(d-14)/2017 as amended.
Read AAAR Order- GST on printing of content provided by customer on PVC banners
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU
Note: Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.
M/s Macro Media Digital Imaging Private Limited, 10A, Kumaraswamy Street, Lakshmipuram, Chrompet, Kanchipuram, Tamilnadu-600044 (hereinafter referred to as ‘Applicant’) is registered under the GST Vide GSTIN 33AABCM9451F1ZL. The applicant has various regional offices located at Chennai, Noida, Vishakhapatnam, Vijayawada, Mumbai, Bangalore, Kochi, Kolkata. They are engaged in printing of billboards, Building Wraps, Fleet Graphics, Window Graphics, Trade Show Graphics, Office Branding; In-store Branding; Banners; Free Standing Display Units and Signage Graphics (hereinafter referred as trade advertisement material). They have sought Advance Ruling on the following questions:-
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.?
2. What is the classification of such trade advertisement material if the transaction is a supply of goods?
3. 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?
The Applicant has submitted the copy of application in Form GST ARA – 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017.
2.1 The applicant has stated that printing of trade advertisements is carried out on Poly Vinyl Chloride (PVC) material. The various types of PVC material on which printing is carried out by the applicant along with the classification are listed as under:
