Printing and Supplying PVC Banners Classified as Goods, Not Services; Charges Based on Square Footage Supplied.

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Full Text of the Document

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....Classification of supply - supply of goods or supply of service - the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material - the charges for the supply of the trade advertisement is based on the sqft of the product supplied. This evidences that what is supplied by the Appellant is in the nature of goods and not a service. - AAAR....