https://www.taxtmi.com/article/detailed?id=12491 Classification of printing contracts hinges on contractual rights and the predominant element of the transaction. Where the printer acquires temporary copyright, buys inputs and delivers finished books on its own account, the transaction is a supply of goods; the temporary copyright transfer remains a separate service potentially taxable under reverse charge. Conversely, where content is provided by another and printing is the dominant activity with materials ancillary, the transaction is a composite supply treated as printing services. Exemption entries do not apply where supplies involve both goods and services or where recipient and value composition do not meet conditions. en-us Thu, 04 Apr 2024 08:23:03 +0530 Thu, 04 Apr 2024 08:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12491 Classification of printing contracts hinges on contractual rights and the predominant element of the transaction. Where the printer acquires temporary copyright, buys inputs and delivers finished books on its own account, the transaction is a supply of goods; the temporary copyright transfer remains a separate service potentially taxable under reverse charge. Conversely, where content is provided by another and printing is the dominant activity with materials ancillary, the transaction is a composite supply treated as printing services. Exemption entries do not apply where supplies involve both goods and services or where recipient and value composition do not meet conditions. Articles Goods and Services Tax - GST Thu, 04 Apr 2024 08:23:03 +0530 https://www.taxtmi.com/article/detailed?id=12491