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2018 (6) TMI 38 - AAR - GSTClassification of supply - Activity of Printing content supplied by the customers on photographic paper - whether it is supply of goods or service and whether the activity carried out by the Applicant is taxable under HSN 4911 or SAC 9989? - Held that:- Supply of printed pictures and photographs and similar items, reproduced with the aid of computer or any other device, is classifiable under Heading 4911 of the First Schedule of the Custom Tariff Act, 1975 which is aligned to the GST Act for the purpose of classification. The photo prints supplied by them to their customers are not marketable commodities in the open market and as goods they have no value to persons other than the specific customer who provides the input content. Hence, it is clear that, the printed material have no value as independent goods - The Applicant, therefore, cannot be said to be supplying goods classifiable under heading 4911 of the Tariff Act. Ruling:- The activity carried out by the Applicant “printing of photographs from media” is classifiable under SAC 9989 and taxable at 12% under Serial No. 27 (i) of N/N. 11/2017 – Central Tax (Rate) dated 28/06/2017 (1135 – FT dated 26/06/2017 of the State Tax), as stood amended vide N/N. 31/2017 – Central Tax (Rate) dated 13/10/2017 (1795 – FT dated 13/10/2017 of the State Tax).
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