AAR: Supply of ‘Access Cards’ issued by temple to pilgrims, a ‘composite supply’, taxable at 18%

Oct 25,2019

Karnataka AAR classifies applicant’s supply of printed ‘access cards’ issued to pilgrims free of cost by the temple, under SAC 9989, liable to GST at 18% under S. No. 27 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017; Rejects applicant’s classification under HSN code 4901 10 20 as brochures, leaflets and similar printed matter taxable at 5% GST; Notes that the applicant prints access cards using own physical input and there is involvement of privil...


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