Printing Treated as Service When Content Not Owned: AAR Imposes 18% GST

In re Maharashtra State Burau of Textbook production & Curriculum Research (GST AAR Maharashtra) The Authority for Advance Ruling (AAR), Maharashtra examined multiple questions regarding the classification and taxability of supplies made by the Maharashtra State Bureau of Textbook Production & Curriculum Research under the GST framework. The Bureau, an autonomous body engaged in preparation, printing, and distribution of textbooks and educational materials, sought clarity on whether various transactions involving printing and supply of books constituted supply of goods or services and ...