lnfobase Services Pvt Ltd ., In re

Date: December 24, 2019

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Parthasarathi Dey, Susmita Bhattacharya
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Subject Matter

Bundled supply of a printing service and an intermediary service for selling space for advertisement constitutes a mixed supply

Mixed Supply

Summary

1. Applicant is making a bundled supply to the Club of printing service and intermediary service for selling space for advertisement on behalf of the Club and charging a single price for the bundle as the project cost for printing. The two services a…

1.1 The Tollygunge Club Ltd (hereinafter the Club) has engaged the Applicant for supplying the service of printing the ‘Directory of Members 2020’ (hereinafter the Directory). The Applicant also enters into an agreement with the Club for marketing of advertisement space for the Directory. The Applicant will have to finance the project cost of printing the Directory from the proceeds fr…

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