Printing Pamphlet/Leaflet Supply of Service, 18% GST Applicable: AAAR

The Appellate Authority For Advance Ruling (AAAR) has upheld the view of Authority For Advance Ruling (AAR) that the supply of printed Pamphlets/leaflets falls under the category of supply of service under the Service Accounting Code (SAC) 9989.

The Authority believed that the supply of printed Pamphlets/leaflets is a composite supply where printing is the principal supply and not the paper. Thus same cannot be said as goods but as a supply of service.

The Ruling was pronounced by Mr. Gaurav Singh Rajawat Member (State Tax) and Seema Arora Member (Central Tax)

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