Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
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 
TaxTMI 
of 4813 
Join Channel 
