Case Law Details
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
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