https://www.taxtmi.com/caselaws?id=384967 Supply of printed trade advertisement material was treated as a composite supply under GST because the printed PVC and similar material had no independent utility apart from carrying content supplied by the recipient. Applying the dominant nature test and the principal supply concept, the Authority found printing to be the substantive element and the printed goods merely ancillary. The classification scheme for printing services, including the treatment of goods under Chapters 48 and 49, supported this view. The transaction was therefore characterised as a taxable printing service rather than a supply of goods. en-us Mon, 19 Aug 2019 00:00:00 +0530 Mon, 10 Mar 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384967 Supply of printed trade advertisement material was treated as a composite supply under GST because the printed PVC and similar material had no independent utility apart from carrying content supplied by the recipient. Applying the dominant nature test and the principal supply concept, the Authority found printing to be the substantive element and the printed goods merely ancillary. The classification scheme for printing services, including the treatment of goods under Chapters 48 and 49, supported this view. The transaction was therefore characterised as a taxable printing service rather than a supply of goods. Case-Laws GST Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384967