Macro media Digital Imaging Pvt. Ltd ., In re
Date: September 28, 2020
Subject Matter
Printing of content provided by the customer on PVC banners and supply of such printed trade advertisement material is supply of goods under HSN 4911 10. AAR ruling set aside.
Summary
Whether the activity of printing trade advertisement material by the Appellant using the blank PVC material procured by them and the design and graphics provided by the customer is an activity of supply of goods or supply of service. HELD BY AAAR: Fo…
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 provis…