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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Classification of services - printing or reproducing - the ...

GST

July 27, 2019

Classification of services - printing or reproducing - the activity of merely printing or reproducing the content given by the photographers / retail customers on pen drive, CD, memory card or any other storage media will be classifiable under Service Code 998386 and liable to tax @ 18%

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  1. Classification of supply - Activity of Printing content supplied by the customers on photographic paper - Activity is in the nature of supply of service - classifiable...

  2. Classification of goods - Kindle Device will be covered under entry 85437099 being an electrical machine with translation or dictionary functions - classification as...

  3. Clarification on issue of classification of service of printing of pictures covered under 998386.

  4. Clarification on issue of classification of service of printing of pictures covered under 998386

  5. Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

  6. Classification of supply - printed leaflet - supply of goods or supply of services - naturally bundled composite supply or not - matter of printing content being...

  7. Levy of service tax - advertising agency service or not - activity of wide format printing - assessee has no role at all in the conceptualization or in the making or...

  8. Classification of services - supply of space for advertisement in print media - As the appellant is selling space and also providing design or art work, the activity...

  9. Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry

  10. Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990

 

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