Principal supply determination: printing with supplier-provided physical inputs treated as goods, while printer-provided inputs yield service classification. Clarification applies the principal supply test to printing contracts: where the printer supplies physical inputs and the recipient supplies only content, printing is the predominant element and treated as supply of services; where the printed items are goods and physical inputs belong to the supplier, the predominant supply is of goods and printing is ancillary, hence treated as 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.
Principal supply determination: printing with supplier-provided physical inputs treated as goods, while printer-provided inputs yield service classification.
Clarification applies the principal supply test to printing contracts: where the printer supplies physical inputs and the recipient supplies only content, printing is the predominant element and treated as supply of services; where the printed items are goods and physical inputs belong to the supplier, the predominant supply is of goods and printing is ancillary, hence treated as supply of goods.
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