https://www.taxtmi.com/caselaws?id=430205 The AAR, Telangana ruled on GST classification for printing services where content and raw materials are supplied by the recipient. The authority held that printing constitutes the principal supply in such composite supplies, making the entire transaction taxable as printing services. Under Entry 27(i) of Notification 20/2017, printing of newspapers, books, journals and periodicals using printer's physical inputs attracts 12% GST. Other printing services fall under Entry 27(ii) as manufacturing services, taxable at 18%. The tax rate applicable to printing services applies to the entire composite supply value. en-us Wed, 14 Sep 2022 00:00:00 +0530 Fri, 11 Apr 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430205 The AAR, Telangana ruled on GST classification for printing services where content and raw materials are supplied by the recipient. The authority held that printing constitutes the principal supply in such composite supplies, making the entire transaction taxable as printing services. Under Entry 27(i) of Notification 20/2017, printing of newspapers, books, journals and periodicals using printer's physical inputs attracts 12% GST. Other printing services fall under Entry 27(ii) as manufacturing services, taxable at 18%. The tax rate applicable to printing services applies to the entire composite supply value. Case-Laws GST Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430205