Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Tax treatment of printed publications depends on ownership of...
Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt goods.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax treatment of printed publications depends on ownership of the content. Where the customer supplies the text or usage rights and the printer uses its own physical inputs, the principal supply is printing service classifiable under SAC 9989, and the supply is taxable at 18% GST. Where the applicant owns the content and supplies printed books from its own materials, the transaction is a supply of goods classifiable under HSN 4901, and the printed books are exempt from GST. This applies to books, booklets, open-sale publications, special-edition books, admission booklets, and similar printed material on the same ownership basis.
Tax treatment of printed publications depends on ownership of the content. Where the customer supplies the text or usage rights and the printer uses its own physical inputs, the principal supply is printing service classifiable under SAC 9989, and the supply is taxable at 18% GST. Where the applicant owns the content and supplies printed books from its own materials, the transaction is a supply of goods classifiable under HSN 4901, and the printed books are exempt from GST. This applies to books, booklets, open-sale publications, special-edition books, admission booklets, and similar printed material on the same ownership basis.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
