GST on supply of printed leaflet product as per content supplied by recipient

In re Coronation Arts Crafts (GST AAR Tamilnadu) 18% GST applicable on the supply of Printed Leaflet on own paper and materials The AAR, Tamil Nadu in the matter of M/s. the Coronation Arts Crafts [Order No.19/ARA/2022 dated May 31, 2022] has held that the supply of printed leaflets on paper and materials of the Supplier of the content provided by the Recipient is a composite supply as defined under Section 2(30) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) with ‘Supply of service of printing’ as the principal supply with the 18% applicable GST rate. Facts: ...