Macro media Digital Imaging Pvt. Ltd ., In re

Date: February 17, 2020

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad MP, Mashood Farooqui
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Subject Matter

Printing of content provided by the customer on PVC banners and supply of such printed trade advertisement material is supply of service under SAC 9989

ClassificationComposite Supply

Summary

The applicant procures PVC material, prints the content on it and supply such printed trade advertisements to the customer. The design and graphics of the advertisements are not done by the applicant but are provided by the customers themselves. The…

1. M/s Macro media Digital Imaging Pvt. Ltd., (called as the ‘Applicant’ hereinafter), # 32/1, Visweswaraiah Indl. Estate, KIADB Road, Mahadevapura, Bengaluru Urban-560 048, Karnataka, having GSTIN number 29AABCM9451F1ZA, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017  & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017…

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