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TMI Blog2020 (7) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... ter referred to CGST Act and APGST Act respectively) by M/s Sree &Co, (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s Sree & Co, D.No.22-1-10 & 13 A.G. Complex, Ground Floor, P B Road, Vizianagaram-535002, (hereinafter referred to as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r supply of print on flex is classifiable as supply of goods or service? 2. If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR? 3. If answer to question 2 is yes, 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? On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Assistant Commissioner(ST), Vizianagaram West Circle, Vizianagaram Division. Accordingly, the application has been forwarded to the jurisdictional officers with a copy marked to the Central Tax authorities to offer their remarks as per the Section 98(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex material procured by them falls under HSN 39219026 in rolls. Sample copies of purchase invoices along with physical sample of raw material is submitted at the time of Personal Hearing. The applicant further made the following submissions. Additional Submissions: The applicant submitted that they make the following two types of business transactions as per the requirement of the customers. a) Customer brings the design on their Pen drive/ Disk or email and the applicant just gets the same printed on the media flex and give the delivery of material. The customer will be charged for printed flex. b) In few cases, customer gives his idea and the applicant makes the design, after approval from customer get the same on the media. The cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of respective GST Acts are examined. We look into the issue whether the supply of print on flex material is supply of goods or services or both. 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. As per Section 7 of CGST Act, 2017 read with Schedule-II SI.No. 1(a) of CGST Act, 2017 which reads as under: 1. Transfer a) any transfer of the title in goods is a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the same as under: SI.No Queries Replies 59 What is the classification and GST for posters with photographs/ images etc. printed on Digital Printers on coated cotton/ mix canvas media or other synthetic media? 1. These items fall under HS code 4911 and attract 12% GST. As far as the third question is concerned, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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