Manufacturing of Printed Leaflet with own raw material-supply of goods or supply of services?

In re Temple Packaging Pvt. Ltd. (GST AAR Daman, Diu & DNH) Issue- Classification of Printed Leaflet manufactured by them in their factory out of their own raw material-paper/ink and with the contents supplied by the purchaser. Clarification sought as to whether the same is to be considered as supply of goods or supply of services Held by GST AAR Daman, Diu & DNH In the present case we, the members of Advance Ruling, have to decide as to whether the goods/service (under question) has to be considered as supply of goods falling under Chapter Sub-heading No.4901 or as a supply of service...