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2020 (7) TMI 406 - AAR - GSTClassification of supply - supply of goods or supply of services - supply of print on flex - whether under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR - supply of print on flex non commercial purpose, classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR or not - HELD THAT:- The applicant in the instant case is engaged in supply of printed flex material and the raw materials of the goods in questions are completely procured by the applicant himself. Immaterial of the fact that whether the content is supplied by the customer or it is designed by the applicant himself basing on the requirement of the customer, the applicant transfers the title in the goods i.e., printed material on flex to the customer - the applicant is transferring the title in goods to his customers in the form of printed flex material and it amounts to nothing but supply of goods only. Rate of tax of the goods - HELD THAT:- The supply of print on flex is classifiable vide Notification No.1/2017 - Central Tax (Rate) dated 28.06.2017 under Sl.No.132 under HSN code 4911 and attracts tax rate of 12%. Further, the same has been clarified in detail vide the clarification issued under F.No.354/263/2017 - TRU, Dt: 20th October, 2017 in Circular No.11/11/2017-GST. Whether supply of print on flex non-commercial purpose is also classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR? - HELD THAT:- The applicant did not submit any specific details pertaining to the question that what would constitute commercial / Non-Commercial in the context of trade as mentioned by him. Nevertheless, the supplier of the goods i.e., applicant in this context shall levy and collect tax from the recipients for the taxable supplies made by him as per the classification of the goods and tax rates as specified in the notifications of the CGST / APGST Act 2017 from time to time as amended.
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