TMI BlogClarification on taxability of printing contracts.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 falling under h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing part of that composite supply is ancillary. 4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circular should be brought to the notice of the Commissioner. 7. This Circular shall be deemed to have come into force with effect from 20.10.2017. Sd/- (Smaraki Mahapatra) Commissioner, State Tax, West Bengal Memo. 374CT/PRO 3C/PRO/2018 Date: 18.09.2018 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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