2020 (1) TMI 138

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....e Ruling Order No. 15/WBAAR/2019-20 dated 19.08.2019 = 2019 (8) TMI 1156 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the "WBAAR") 2. The Appellant holding GSTIN No. 19AABCM9451F1ZB is engaged in the business of printing trade advertisement material. It prints the content provided by the recipient on the base material of polyvinyl chloride cloth (hereinafter referred to as the "PVC"), paper, etc. The Appellant provides the printing ink and the base material. 3. The Appellant sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred t....

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....be deemed fit and proper in the facts and circumstances of the case on the following grounds: (i) The WBAAR did not appreciate the legal position of the case and did not give cognizance to Ruling of Telengana AAR in the matter of TSAAR/4/2018 dated 30.05.2018 = 2018 (6) TMI 519 - AUTHORITY FOR ADVANCE RULING HYDERABAD TELANGANA where the Telengana AAR opined that the supply of printed trade advertisement is to be treated as supply of goods . (ii) The Appellant argued that the WBAAR did not determine whether the transaction was a supply of goods. The Appellant argued that the printed trade advertisement being movable property falls under the ambit of 'goods' under section 2(52) of the GST Act. (iii) The Appellant r....

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....rial,..........reproduced with the aid of computer or any other devices". 8. The Respondent submitted that the PVC material supplied to the customer has no use unless it has the content printed on it. 9. The matter is examined and written and oral submissions made before us are considered. 10. The Appellant placed reliance on para 5 of CBIC Circular No. 11/11/2017-GST dated 20.10.2017. For the sake of clarity para 5 of the Circular is reproduced here as following : In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall paper etc. falling under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper belonging to t....

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....ion. On careful reading of the said paragraphs, it is seen that the only difference between the two paragraphs is that under paragraph 4, the usage right is owned by the supplier of the content, whereas in the case described under paragraph 5, no such usage right is owned by the supplier of the design or logo. 13. On reading paragraphs 4 and 5 of Circular No. 11/11/2017-GST dated 20.10.2017 it can be concluded that items mentioned in para 4 have no secondary use other than carrying the printed content whereas the articles mentioned in para 5 have secondary usage. Though wallpaper displays designs printed or embossed on its body, it has another use that of protecting the wall. In the instant case the PVC sheet does not have any other usag....