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 Rul

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