Printing content provided by customer on PVC banners is supply of Goods

In re Macro Media Digital Imaging Pvt Ltd (GST AAAR KARNATAKA)

The appellate authority for advance ruling set aside the ruling no No. KAR ADRG 06/2020 dated 17/02/2020 passed by the Advance Ruling Authority and answer the questions of the Appellant as follows:

(i) Whether the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.

(i) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.

(ii) What is the classification of such trade advertisement material if the transaction is supply of goods?

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