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    <title>2021 (3) TMI 499 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>The Authority determined that the transaction involving printing of content on PVC banners and supply of printed trade advertisement materials constitutes a composite supply with the principal supply being the service of printing. The Appellant&#039;s argument that it should be classified as a supply of goods was rejected, and the activity was deemed to fall under SAC 998912, attracting the applicable GST rates for services. The original ruling was upheld, and the appeal was disposed of accordingly.</description>
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      <description>The Authority determined that the transaction involving printing of content on PVC banners and supply of printed trade advertisement materials constitutes a composite supply with the principal supply being the service of printing. The Appellant&#039;s argument that it should be classified as a supply of goods was rejected, and the activity was deemed to fall under SAC 998912, attracting the applicable GST rates for services. The original ruling was upheld, and the appeal was disposed of accordingly.</description>
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