Textbook Printing Classified as Goods; Calendars and Reports as Services, Affecting GST Exemptions Criteria.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The printing and supply of textbooks to JCERT and notebooks are considered supply of goods. However, printing and supply of 'Bilingual Parental Calendar' to JEPC and Comprehensive Report Progress Card to the Assam Government are treated as supply of services. The ruling also discussed the criteria for these classifications and the application of GST exemptions based on the nature of the supply. - AAR....