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Whether printing of advertising material is a supply of service?
Case Law Details
- Case Name
- In re Macro Media Digital Imaging Pvt Ltd. (GST AAR West Bangal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bangal, Advance Rulings
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In re Macro Media Digital Imaging Pvt Ltd. (GST AAR West Bangal)
The Applicant prints billboards, building wraps, fleet graphics, window graphics, trade show graphics, office branding, in-store branding, banners, signage graphics etc., commonly known as trade advertising material, classified under heading 4911 of the Tariff Act. The recipient provides on a digital media the content in the form of image/text/trade monogram and retains usage right on such intangible inputs. The Applicant loads the content in a digital image printer, prints the image on the PVC material, and supplies the printed ...
