Temple Packaging Pvt. Ltd ., In re
Date: October 5, 2021
Subject Matter
Printing leaflets done on the inputs owned by the applicant and content supplied by the clients is a service under SAC 9989
Summary
From the submissions, we find that the appellant is engaged in the activity of printing leaflets (further divided into insert/outsert), the said activity is done on the inputs namely paper, ink owned by the appellant himself and content supplied by t…
The appellant is engaged in the activity of printing leaflets (further divided into insert/outsert) and falling under CHS No. 4901. the said product is manufactured out of the inputs namely paper/ink owned by the appellants and content supplied by the clients mainly located in the pharmaceutical sector. The leaflets manufactured by the appellants are sold to the clients on agreed consideration whi…