AAR: Printing of trade advertising material constitutes ‘composite supply’ with ‘Printing’ as ‘principal supply’

Aug 27,2019

West Bengal AAR holds that applicant’s service of printing trade advertising material classified under heading 4911 of the Tariff Act constitutes ‘composite supply’ where service of printing constitutes principal supply and goods supplied, having no other use than displaying the printed material is ancillary supply; Elucidates that under GST Act, applicant’s supply is not a works contract or for that matter, any other composite contract to which Art 366(29A) of the Co...


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