In re Macro Media Digital Imaging Pvt. Ltd. (AAR GST Haryana)
The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is a composite supply in which supply of printing service is the principal supply.
The HSN classification of aforesaid supply of service is 9989 of the scheme of classification of services.
The applicable rate of GST on the supply of aforesaid services is 18% up to 12.10.2017 and 12% effective from 13.10.2017, as per entry No. 27 of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended vide notification No. 31/2017-Central Tax (Rate) dated 13.10.2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HARYANA
1. Brief submission of the applicant:
1.1 M/s Macro Media Digital Imaging Pvt. Ltd. (hereinafter referred to as ‘Applicant‘) having its office at Ground and First, Plot No 228, Udyog Vihar, Phase IV, Gurugram, Haryana, 122015 with GSTIN 06AABCM9451F1Z1 and having various regional offices located at Chennai, Noida, Vishakhapatnam, Vijayawada, Mumbai, Bangalore, Kochi, Kolkata, is inter-alia engaged in printing of following:-
Billboards; Building Wraps; Fleet Graphics; Window Graphics; Trade Show Graphics; Office Branding; In-store Branding; Banners; Free Standing Display Units; and Signage Graphics.
The above referred printed products are hereinafter referred to as ‘trade advertisements’.
1.2 The printing of trade advertisements is carried out by the Applicant on Poly Vinyl Chloride (hereinafter referred to as ‘PVC’) material. Various types of PVC material -o,6, which printing is carried out by the Applicant vis-a-vis their Harmonized Commodity Description of Coding System Nomenclature (hereinafter referred to as :”HSN”) classification are listed as under: –
