Printing Services on Duplex Board Classified as Job-Work Under GST; 12% Tax Rate Applies to All Recipients.

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....Classification of supply - job-work - Supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed, would attract tax @ 12% irrespective of the recipient of the services is registered under the GST Act or not.- AAR....