2022 (9) TMI 779

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....HE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Hyderabad Security Offset Printers Private Limited, B-12, Hyderabad Security And Offset Printers Private Limited, Ida Uppal, Uppal, Hyderabad, Telangana- 500 039 (36AAACH5919A1ZY) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2....

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....sed no objection to the admission of the application. The application is therefore, admitted 4. Brief facts of the case: The applicant M/s. Hyderabad Security Offset Printers Private Limited is printing leaflets and packing materials of his clients pertaining to pharmaceutical sector. The leaflet contains the literature pertaining to said medicine. The applicant is desirous of knowing the ra....

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....AAR to dispose the case basing on the averments made by them. 7. Discussion & Findings: The applicant is printing leaflets and packing materials of his clients pertaining to pharmaceutical sector. The leaflet contains the literature pertaining to said medicine. The Notification No. 11/2017 was amended on 22.08.2017 to insert the following at serial no. 27 by substitution:   (2)....

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....% CGST & 9% SGST. Further, by amended Notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017 the following entry was introduced at serial no. 26 with chapter heading 9988 at sub item (iia) "(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent." ....