https://www.taxtmi.com/caselaws?id=424413 AAR Tamil Nadu ruled that manufacture and supply of printed leaflets using printer's own materials with customer-provided content constitutes composite supply under GST. The predominant element is printing service, not goods supply, making it classifiable under SAC 998912 rather than HSN 4901. The transaction involves printing services as principal supply with paper supply being ancillary. Applicable GST rate is CGST 9% and SGST 9% effective from October 2021 under relevant notifications for printing services. en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424413 AAR Tamil Nadu ruled that manufacture and supply of printed leaflets using printer's own materials with customer-provided content constitutes composite supply under GST. The predominant element is printing service, not goods supply, making it classifiable under SAC 998912 rather than HSN 4901. The transaction involves printing services as principal supply with paper supply being ancillary. Applicable GST rate is CGST 9% and SGST 9% effective from October 2021 under relevant notifications for printing services. Case-Laws GST Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424413