Taxability of printing contracts: classification hinges on whether the principal supply is service (printing) or goods. Transactions for printing items where the recipient supplies content are composite supplies assessed by the nature of the principal supply. If the printer provides physical inputs and only prints recipient-supplied content, the printing is the principal supply and is a supply of service. If the physical goods classify as goods and belong to the printer, printing is ancillary and the supply is of goods under the relevant goods headings.
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: classification hinges on whether the principal supply is service (printing) or goods.
Transactions for printing items where the recipient supplies content are composite supplies assessed by the nature of the principal supply. If the printer provides physical inputs and only prints recipient-supplied content, the printing is the principal supply and is a supply of service. If the physical goods classify as goods and belong to the printer, printing is ancillary and the supply is of goods under the relevant goods headings.
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