Maharashtra State Bureau of Textbook production & Curriculum Research ., In re
Date: February 26, 2026
Subject Matter
GST Classification of Printing Activities: Ownership of Content as the Deciding Factor for Taxability and Rates
Summary
The Authority for Advance Ruling (AAR) clarified the GST classification and tax rate for various printing and supply activities. It held that the taxability depends critically on the ownership of the content . If the content is owned by the applicant…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application has been filed under Section 97 of the Central Goods and Services, Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by Ws. Maharashtra State Bureau of Textbook Production & Curriculum Research, the applicant, seeking an a…