https://www.taxtmi.com/caselaws?id=387907 Printed access cards prepared using the printer's own paper, ink and inputs, but with content supplied by the recipient, are treated as a composite supply where the principal supply is the service element. Because the cards also confer use rights and related privileges within the temple precincts, the transaction is not classified as mere printed goods under HSN 4901 10 20. The Karnataka AAR placed reliance on the principal supply test and CBIC guidance on printed materials supplied with recipient-provided content, and classified the supply under SAC 9989 as taxable service. en-us Tue, 17 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387907 Printed access cards prepared using the printer's own paper, ink and inputs, but with content supplied by the recipient, are treated as a composite supply where the principal supply is the service element. Because the cards also confer use rights and related privileges within the temple precincts, the transaction is not classified as mere printed goods under HSN 4901 10 20. The Karnataka AAR placed reliance on the principal supply test and CBIC guidance on printed materials supplied with recipient-provided content, and classified the supply under SAC 9989 as taxable service. Case-Laws GST Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387907