Circular11/11/2017Central Tax
Clarification on taxability of printing contracts
- Date:
- October 20, 2017
- File No:
- F. No. 354/263/2017-TRU
Content
Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services f…