https://www.taxtmi.com/caselaws?id=396709 The case involved determining whether printing content on PVC banners and supplying printed trade advertisement material constitutes a supply of goods. The applicant's transaction was deemed to transfer the title in the printed material, qualifying as a supply of goods under Section 7 of the CGST Act, 2017. The trade advertisement material was classified under HSN code 4911, attracting a tax rate of 12% (CGST 6% + SGST 6%). This classification was supported by relevant notifications and circulars, confirming the tax treatment for such items. en-us Tue, 10 Dec 2019 00:00:00 +0530 Wed, 19 Mar 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396709 The case involved determining whether printing content on PVC banners and supplying printed trade advertisement material constitutes a supply of goods. The applicant's transaction was deemed to transfer the title in the printed material, qualifying as a supply of goods under Section 7 of the CGST Act, 2017. The trade advertisement material was classified under HSN code 4911, attracting a tax rate of 12% (CGST 6% + SGST 6%). This classification was supported by relevant notifications and circulars, confirming the tax treatment for such items. Case-Laws GST Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396709