https://www.taxtmi.com/caselaws?id=419143 The AAAR upheld the advance ruling authority's decision regarding a printing company's supply classification. The appellant printed leaflets using their own paper and ink with content provided by pharmaceutical clients. The authority determined this constituted a composite supply involving both goods and services that were naturally bundled in the ordinary course of business and supplied in conjunction. The appellant's arguments about practical difficulties under EPCG/Advance License schemes and deemed export refund claims were rejected, as classification cannot be based on potential loss of other benefits. The ruling confirmed the supply as composite rather than purely goods or services. en-us Tue, 05 Oct 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419143 The AAAR upheld the advance ruling authority's decision regarding a printing company's supply classification. The appellant printed leaflets using their own paper and ink with content provided by pharmaceutical clients. The authority determined this constituted a composite supply involving both goods and services that were naturally bundled in the ordinary course of business and supplied in conjunction. The appellant's arguments about practical difficulties under EPCG/Advance License schemes and deemed export refund claims were rejected, as classification cannot be based on potential loss of other benefits. The ruling confirmed the supply as composite rather than purely goods or services. Case-Laws GST Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419143