Printed advertisement materials classifiable as ‘supply of goods’ & Taxable @12% GST

In re  M/s. Macro Media Digital Imaging Private Limited (AAR Telangana) (i) The printed advertisement materials manufactured and supplied by the applicant are classifiable as ‘supply of goods’. (ii) The printed advertisement material are classifiable under chapter heading 4911 of the GST Tariff and the rate of tax applicable is 6% CGST + 6% SGST as given in the Notification No. 1/2017 – Central Tax (Rate)dated 28.06.2017,(G.O.Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017) FULL TEXT OF ADVANCE RULING TSAAR Order No. 4/2018 Under Section 100(1) of the CGST/TGST Act,...