Pattabhi Enterprises ., In re
Date: January 31, 2020
Subject Matter
Supply of 'access cards' based on contents supplied by the recipient is a supply of goods classifiable under HSN 4901 10 20. AAR ruling set aside.
Summary
In the instant case the applicant is engaged in printing the content supplied by the recipient using their own physical inputs including paper, ink etc. The AAR ruled that since there is involvement of rights to stay in the temple precincts attached…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisi…