Swapna Printing Works (P.) Ltd., In re

Date: December 21, 2018

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): SYDNEY D'SILVA AND PARTHASARATHI DEY
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Subject Matter

Activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989

Classification

Summary

The Applicant, stated to be engaged primarily in the business of printing, seeks a ruling on whether activities undertaken by procuring orders from a foreign party to print religious texts and thereafter deliver them to various places in India can be…

1.  The Applicant, stated to be engaged primarily in the business of printing, seeks a ruling on whether activities undertaken by procuring orders from a foreign party to print religious texts and thereafter deliver them to various places in India can be classified as "supply of goods" or "supply of services". The Applicant also seeks a Ruling as to whether this activity c…

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