Case LawADVANCE RULING NO. TSAAR ORDER NO. 4/2018, A.R.COM /5/2018
Macro Media Digital Imaging (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- May 30, 2018
- Type:
- Advance Ruling
- Members:
- J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX)
Subject
Printed advertisement materials classifiable as supply of goods
SupplyClassification
Summary
The applicant is in the business of manufacturing printed trade advertising material like banner flex . Except specifying the specifications and designs to be printed, clients/customers of Applicant does not provide any materials and all required mat…
Judgement
1. M/s. Macro Media Digital Imaging Private Limited, Charlapally, Hyderabad (GSTIN No.36AABCM9451F1ZF) has filed an application in Form GST ARA-01 under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, 2017and sought Advance Ruling on the following issues:- ( i ) Whether the printed advertisement materials classifiable as 'supply of goods? ( ii ) If yes, whether it i…