https://www.taxtmi.com/caselaws?id=399882 The Appellate Authority determined that the transaction involving printing on PVC banners and supplying printed trade advertisement material constitutes a supply of goods. The trade advertisements were classified under Chapter Heading 4911 of the Customs Tariff Act, attracting a 12% GST rate for inter-state supplies and 6% CGST and 6% SGST for intra-state supplies. The Authority rejected the argument that the supply should be considered a composite supply, emphasizing that the primary supply was the trade advertisement material itself. The appeal by the Appellant was resolved in accordance with these findings. en-us Mon, 28 Sep 2020 00:00:00 +0530 Mon, 27 Dec 2021 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399882 The Appellate Authority determined that the transaction involving printing on PVC banners and supplying printed trade advertisement material constitutes a supply of goods. The trade advertisements were classified under Chapter Heading 4911 of the Customs Tariff Act, attracting a 12% GST rate for inter-state supplies and 6% CGST and 6% SGST for intra-state supplies. The Authority rejected the argument that the supply should be considered a composite supply, emphasizing that the primary supply was the trade advertisement material itself. The appeal by the Appellant was resolved in accordance with these findings. Case-Laws GST Mon, 28 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399882