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2022 (9) TMI 779 - AAR - GSTClassification of goods - rate of GST - HSN Code - printing of leaflets - to be classified under heading 9989 or not - HELD THAT:- The applicant is providing services of printing but this activity of printing does not fall under item (i) of heading 9989 i.e., printing of newspapers, books (including Braille books), journals and periodicals and hence is covered under Heading 9989 (ii) of Notification No.11/2017-Central Tax (Rate), dated: 28-06-2017 as amended and is taxable at 9% CGST & 9% SGST. By amendment the entry was introduced at serial no. 26 with chapter heading 9988 at sub item (iia), it is clarified that where the applicant uses physical input, i.e., paper supplied by their client for the purpose of goods falling under chapter 48 or 49 of customs taxable @6% CGST then the same will be taxable at 6% under CGST.
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