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Printing Customer Content on PVC Banners Classified as Service, Subject to 12% GST Rate.

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Full Text of the Document

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....Classification of supply - Printing of contents on Poly Vinyl Chloride (PVC) banners - supply of goods or not - The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of service - taxable @12% of GST - AAR....