Macro Media Digital Imaging Pvt Ltd ., In re

Date: August 19, 2019

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
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Subject Matter

Business of printing of trade advertisement material with the content provided by the recipient is a composite supply. Principal supply being service under SAC 9989.

Composite Supply

Summary

The Applicant is stated to be engaged in the business of printing of trade advertisement material. It prints the content provided by the recipient on the base of polyvinyl chloride cloth, paper etc. The Applicant provides the printing ink and the bas…

1.1 The Applicant is stated to be engaged in the business of printing of trade advertisement material. It prints the content provided by the recipient on the base of polyvinyl chloride cloth, paper etc. The Applicant provides the printing ink and the base material. It seeks a ruling on whether such printing is a supply of goods or service. The Applicant further wants to know the classification of…

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