Principal supply test determines whether printing with recipient supplied content is taxed as a service or as goods. The circular treats supplies of printed items with recipient provided content as composite supplies to be classified by the principal supply test: if the printer supplies physical inputs and printing is the predominant element the transaction is a supply of services; if the physical good produced is predominant the printing is ancillary and the transaction is a supply of goods under the relevant tariff chapters.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Principal supply test determines whether printing with recipient supplied content is taxed as a service or as goods.
The circular treats supplies of printed items with recipient provided content as composite supplies to be classified by the principal supply test: if the printer supplies physical inputs and printing is the predominant element the transaction is a supply of services; if the physical good produced is predominant the printing is ancillary and the transaction is a supply of goods under the relevant tariff chapters.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.