https://www.taxtmi.com/caselaws?id=448696 AAR, West Bengal ruled on printing activities' GST exemption eligibility. The authority held that printing comprehensive report progress cards for government departments (not educational institutions) doesn't qualify for exemption under Serial No. 3,3A of Notification 12/2017. For notebook supply contracts, the predominant supply was goods (notebooks) with printing being ancillary, classifying it under Chapter 48/49 of Customs Tariff. The authority determined that printing activities involving paper, ink, and binding materials don't qualify as "pure services" under Serial No. 3, and applicant failed to provide documentation showing goods value below 25% threshold required for composite supply exemption. en-us Wed, 20 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448696 AAR, West Bengal ruled on printing activities' GST exemption eligibility. The authority held that printing comprehensive report progress cards for government departments (not educational institutions) doesn't qualify for exemption under Serial No. 3,3A of Notification 12/2017. For notebook supply contracts, the predominant supply was goods (notebooks) with printing being ancillary, classifying it under Chapter 48/49 of Customs Tariff. The authority determined that printing activities involving paper, ink, and binding materials don't qualify as "pure services" under Serial No. 3, and applicant failed to provide documentation showing goods value below 25% threshold required for composite supply exemption. Case-Laws GST Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448696