https://www.taxtmi.com/caselaws?id=366954 The AAR ruled that printing of leaflets/pamphlets constitutes supply of services under SAC No.9989 rather than supply of goods under Chapter Sub-heading No.4901. The authority determined this was a mixed supply where the dominant element is the message/content printed on the pamphlet, supplied by the buyer. Citing Circular 11/11/2017-GST, the AAR clarified that when content is provided by the publisher while physical inputs belong to the printer, the printing service is the principal supply, making it a service rather than goods. en-us Mon, 28 May 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366954 The AAR ruled that printing of leaflets/pamphlets constitutes supply of services under SAC No.9989 rather than supply of goods under Chapter Sub-heading No.4901. The authority determined this was a mixed supply where the dominant element is the message/content printed on the pamphlet, supplied by the buyer. Citing Circular 11/11/2017-GST, the AAR clarified that when content is provided by the publisher while physical inputs belong to the printer, the printing service is the principal supply, making it a service rather than goods. Case-Laws GST Mon, 28 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366954