Macro Media Digital Imaging Pvt Ltd ., In re

Date: December 17, 2019

Court: Appellate Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): APS Suri, Devi Prasad
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Subject Matter

Business of printing of trade advertisement material with the content provided by the recipient is a composite supply of service. AAR ruling upheld.

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. This Appeal has been filed by M/s Macro Media Digital Imaging Pvt. Ltd. (hereinafter referred to as “the Appellant”) on 19.09.2019 against Advance Ruling Order No. 15/WBAAR/2019-20 dated 19.08.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the “WBAAR”) 2. The Appellant holding GSTIN No. 19AABCM9451F1ZB is engaged in the busin…

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