Clarification on taxability of printing contracts

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.