https://www.taxtmi.com/caselaws?id=387458 The Authority classified the supply of printed, center-pinned, and hand-numbered answer booklets to the Karnataka State Secondary Education Board as a supply of goods under Heading 4802 of entry 112 of the Schedule II to Notification 01/2017-Central Tax (Rate), taxable at 6% CGST and 6% SGST. The decision was based on the nature of the activity where the applicant supplied answer booklets printed with watermarks provided by the board using physical inputs belonging to the printer, making the supply of printing ancillary to the principal supply of the answer booklets. en-us Fri, 27 Sep 2019 00:00:00 +0530 Wed, 15 Jan 2020 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387458 The Authority classified the supply of printed, center-pinned, and hand-numbered answer booklets to the Karnataka State Secondary Education Board as a supply of goods under Heading 4802 of entry 112 of the Schedule II to Notification 01/2017-Central Tax (Rate), taxable at 6% CGST and 6% SGST. The decision was based on the nature of the activity where the applicant supplied answer booklets printed with watermarks provided by the board using physical inputs belonging to the printer, making the supply of printing ancillary to the principal supply of the answer booklets. Case-Laws GST Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387458