https://www.taxtmi.com/caselaws?id=390525 The Appellant's printing of trade advertisement material on polyvinyl chloride banners was deemed a composite supply of goods and services by the WBAAR, with printing considered the predominant element. The printed material was classified under Chapter 39 and 49 of the Tariff Act as ancillary to the principal supply of printing service. Despite referencing conflicting CBIC Circulars and arguing for the classification of their supply as goods, the Appellant failed to convince the court. The judgment upheld the WBAAR's decision, ruling that the supply was primarily a service based on the evidence presented. en-us Tue, 17 Dec 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390525 The Appellant's printing of trade advertisement material on polyvinyl chloride banners was deemed a composite supply of goods and services by the WBAAR, with printing considered the predominant element. The printed material was classified under Chapter 39 and 49 of the Tariff Act as ancillary to the principal supply of printing service. Despite referencing conflicting CBIC Circulars and arguing for the classification of their supply as goods, the Appellant failed to convince the court. The judgment upheld the WBAAR's decision, ruling that the supply was primarily a service based on the evidence presented. Case-Laws GST Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390525