Circular 11/11/2017 - Central Tax
Date: October 20, 2017
File No: F. No. 354/263/2017-TRU
Subject
Clarification on taxability of printing contracts
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…