Coronation Arts Crafts ., In re
Date: May 31, 2022
Subject Matter
Printing of content provided by the recipient on the paper & materials of the applicant is a composite supply of service under SAC '9989'
Summary
1. The printing of content provided by the recipient on the paper & materials of the applicant and supply of such printed leaflets to the recipient is a composite supply as defined under Section 2(30) of the CGST/TNGST Act 2017 with ‘Supply…
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil…