Whether printing of advertising material is a supply of service under GST

In re Macro Media Digital Imaging Pvt. Ltd. (GST AAAR West Bangal)

In the present case, the Appellant prints the content provided by the recipient on the base of PVC, paper, etc., where it provides both the printing ink and the base material. There cannot be any doubt that the content that is printed on the base material is owned by the customers of the Appellant only and the Appellant has no right of usage on the content. The Appellant produced at the time of hearing a few samples of their products, for example, advertising

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