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GST - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Classification of supply - supply of services or supply of goods ...

GST

March 12, 2021

Classification of supply - supply of services or supply of goods - composite supply or not - principal supply or not - transaction of printing of content provided by the customer on PVC banners and supply of such printed trade advertisement - trade advertisement material - the order of AAR sustained wherein it was held that, The printing of content provided by the recipient on the PVC materials of the appellant and supply of printed trade advertising material to the recipient is a composite supply, and ‘Supply of service of printing’ is the principal supply. - AAAR

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