Pattabhi Enterprises ., In re
Date: September 17, 2019
Subject Matter
Supply of 'access cards' with contents supplied by recipient of supply is a composite supply classifiable under SAC 9989
Summary
1. Whether ‘Access Card’ printed and supplied by the applicant i.e. Pattabi Enterprises based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and simi…
1. M/s. Pattabhi Enterprises, (herein after referred as “applicant”), Plot No.70/71, Hootagalli Industrial Area, Mysore – 570018, having GSTIN number 29AAIFP8459L1ZB, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in FORM GST ARA-01 dis…