5/2020-21 of Macro Media Digital Imaging Pvt. Ltd.
GST AAAR5/2020-21
Case brief
from the order text
What is this about?
Macro Media Digital Imaging Pvt Ltd. · The…
Case summary
From the record, as published by the registry
Recorded against
The appellate authority for advance ruling set aside the ruling no NO.KAR ADRG 06/2020 dated 17/02/2020 passed by the Advance Ruling Authority and answer the questions of the Appellant as follows: (i) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods. (ii) The trade advertisements printed and supplied by the appellant is classifiable under Chapter Heading 4911 10 of the Customs Tariff Act and attracts GST rate of 12% in case of in