https://www.taxtmi.com/caselaws?id=399882 Printing customer-supplied content on PVC banners that results in a distinct finished advertising product is treated as a supply of goods, not a mere printing service. The AAAR held that the dominant supply was the completed trade advertisement material, so the transaction was classifiable as goods. The printed material was classified under Heading 4911 as trade advertising material and similar printed matter, attracting the applicable GST rate under the relevant Schedule II entry, including 12% for inter-State supplies and 6% CGST plus 6% SGST for intra-State supplies. The earlier view treating the activity as a service was set aside. en-us Mon, 28 Sep 2020 00:00:00 +0530 Thu, 20 Mar 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399882 Printing customer-supplied content on PVC banners that results in a distinct finished advertising product is treated as a supply of goods, not a mere printing service. The AAAR held that the dominant supply was the completed trade advertisement material, so the transaction was classifiable as goods. The printed material was classified under Heading 4911 as trade advertising material and similar printed matter, attracting the applicable GST rate under the relevant Schedule II entry, including 12% for inter-State supplies and 6% CGST plus 6% SGST for intra-State supplies. The earlier view treating the activity as a service was set aside. Case-Laws GST Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399882