https://www.taxtmi.com/caselaws?id=448696 GST classification turns on the true nature of the transaction and its dominant element. Printing and supply of text books and notebooks, where the supplier used its own inputs and the copyright arrangement was only temporary, was treated as supply of goods, because the printed products remained the essential output. Printing and supply of the bilingual parental calendar was treated as supply of services, as the transaction was a composite supply with printing as the principal supply and materials ancillary. Supply of the comprehensive progress report card was not exempt, because the recipient was the Education Department and the conditions for the cited notification entries were not satisfied. 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 GST classification turns on the true nature of the transaction and its dominant element. Printing and supply of text books and notebooks, where the supplier used its own inputs and the copyright arrangement was only temporary, was treated as supply of goods, because the printed products remained the essential output. Printing and supply of the bilingual parental calendar was treated as supply of services, as the transaction was a composite supply with printing as the principal supply and materials ancillary. Supply of the comprehensive progress report card was not exempt, because the recipient was the Education Department and the conditions for the cited notification entries were not satisfied. Case-Laws GST Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448696