Case LawORDER NO. 06/WBAAR/2018-19
Photo Products Company (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- May 30, 2018
- Type:
- Advance Ruling
- Members:
- VISHWANATH AND PARTHASARATHI DEY
Subject
GST on printing content that is supplied by the customers on photographic paper.
Classification
Summary
The Applicant is stated to be printing content supplied by the customers on photographic paper. The activity carried out by the Applicant is taxable under SAC 9989 and thus is taxable at 12% under Serial No. 27 (i) of Notification No. 11/2017 –…
Judgement
1. The Applicant is stated to be printing content supplied by the customers on photographic paper. An Advance Ruling is sought regarding the nature and classification of the activity – whether it is supply of goods or service and whether the activity carried out by the Applicant is taxable under HSN 4911 or SAC 9989. Advance Ruling is admissible on this question under section 97(…