Taxability of printing contracts: printing is a service when printer supplies physical inputs; otherwise printing is ancillary to goods. Taxability of printing contracts depends on the predominant supply: if the printer supplies physical inputs while the purchaser supplies only content, printing is the principal supply and a supply of service; if the predominant element is the tangible printed article supplied to the purchaser, printing is ancillary and the transaction is a supply of goods.
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.
Taxability of printing contracts: printing is a service when printer supplies physical inputs; otherwise printing is ancillary to goods.
Taxability of printing contracts depends on the predominant supply: if the printer supplies physical inputs while the purchaser supplies only content, printing is the principal supply and a supply of service; if the predominant element is the tangible printed article supplied to the purchaser, printing is ancillary and the transaction is a supply of goods.
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