Case Law Details
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 materials for “Hero Glamour” motorbikes, “Hyundai Venue” car, “Vivel Cool Mint” soap and “Brides India”. The said advertisement materials carry specific messages meant for customers and the contents are very specific to the product for which the advertisements are made. The advertisement meant for Hyundai cannot be used by Hero or any other company. Thus the content is exclusively the property of the client who entrusts the job to the Appellant and the usage right of the content remains with the client of the Appellant. However this is not the case described under paragraph 5 of the Circular No. 11/11/2017-GST. Thus, in our considered opinion, in the instant case, which is a composite supply, supply of service is predominant and the case of the Appellant is more akin to the case represented in paragraph 4 of Circular No. 11/11/2017-GST dated 20.10.2017.
The Appellant argued that the product description in their invoice is mentioned as “Printing and Supply of Trade Advertisement Material 1-N1\144911”, because what they supply arc primarily goods. However, we find that in the purchase order no. 5000060092 dated 12.04.2019, ITC Limited has mentioned the order description as service — “Digital Printing — Outdoor”. Also in purchase order issued to the Appellant under no. 018/EIMPL/18-19 dated 24.05.2018 issued by Eden Media Pvt. Ltd. the particular of charges has been mentioned as “Printing charges for I no. of Blackback flex”. Thus, it is clear beyond doubt that what the Appellant supplies is nothing but service. Hence, we find no basis in the argument of the Appellant that it supplies goods only.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, WEST BANGAL
1. This Appeal has been filed by M/s Macro Media Digital Imaging Pvt. Ltd. (hereinafter referred to as “the Appellant”) on 19.09.2019 against Advance Ruling Order No. 15/WBAAR/2019-20 dated 19.08.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the “WBAAR”)
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