CBIC Clarifies Printing Cheques Using Client-Supplied Paper is Taxable at 6% CGST Under Heading 9988 (ii)(a.

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....Exemption from GST levy - Printing of Cheques - In view of the clarification issued by CBIC dated: 20.10.2017 it is clarified that where the applicant uses physical input, i.e., paper supplied by their client for the purpose of goods falling under chapter 48 or 49 of customs then the same will fall under Heading 9988 (ii)(a) and is taxable at 6% under CGST. - AAR....