Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Classification of print on flex as supply of goods under CGST Act by Andhra Pradesh AAR The Authority for Advance Ruling in Andhra Pradesh classified the supply of print on flex by the applicant as a supply of goods under the CGST Act. The ...
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Provisions expressly mentioned in the judgment/order text.
Classification of print on flex as supply of goods under CGST Act by Andhra Pradesh AAR
The Authority for Advance Ruling in Andhra Pradesh classified the supply of print on flex by the applicant as a supply of goods under the CGST Act. The supply is categorized under HSN code 4911 and is subject to a 12% tax rate as per Notification No.1/2017, regardless of commercial or non-commercial use. This decision was based on the interpretation of applicable provisions and circulars clarifying the tax treatment of similar printed materials.
Issues involved: 1. Classification of supply of print on flex as goods or service. 2. Applicability of HSN code 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR. 3. Classification of supply of print on flex for non-commercial purposes under HSN 4911.
Issue 1: Classification of supply of print on flex as goods or service: The applicant, engaged in supplying printed flex material, transfers the title in goods to customers. As per Section 7 of the CGST Act, any transfer of title in goods constitutes a supply of goods. Therefore, the supply of print on flex is deemed to be a supply of goods.
Issue 2: Applicability of HSN code 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR: The supply of print on flex is classified under HSN code 4911 as per Notification No.1/2017 - Central Tax (Rate), attracting a tax rate of 12% (CGST 6% + SGST 6%). This classification is supported by circulars clarifying the taxability of printed materials falling under chapter 48 or 49 as predominantly goods.
Issue 3: Classification of supply of print on flex for non-commercial purposes under HSN 4911: The ruling confirms that the supply of print on flex for non-commercial purposes does not alter its classification under HSN 4911. The same tax rate of 12% applies as mentioned above for both commercial and non-commercial uses.
Summary: The Authority for Advance Ruling, Andhra Pradesh, determined that the supply of print on flex by the applicant is classified as a supply of goods under the CGST Act. The supply falls under HSN code 4911 and is subject to a tax rate of 12% as per Notification No.1/2017. This classification applies irrespective of the commercial or non-commercial use of the printed flex material. The ruling is based on the interpretation of relevant provisions and circulars clarifying the tax treatment of similar printed materials.
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