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Supply of ‘access cards’ with contents supplied by recipient of supply classifiable under SAC 9989
Case Law Details
- Case Name
- In re Pattabi Enterprises (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka
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In re Pattabi Enterprises (GST AAR Karnataka)
In the instant case the applicant is engaged in printing the content supplied by the recipient using their own physical inputs including paper, ink etc. Since there is involvement of rights to stay in the temple precincts attached to the card and other involvement of privileges and can only be issued by the recipient of supply of ‘Access Cards’, the same is to be treated as Composite supply with the supply of services being the principal supply. Therefore such supplies would constitute supply of service falling under he...
