Printing of advertising material is a supply of service - AAR

Printing of advertising material is a supply of service - AAR

WEST BENGAL APPELLATE AUTHORITY FOR ADVANCE RULING

The Relevant Text of Ruling as follows : 14. In the present case, the Appellant prints the content provided by the recipient on the base of PVC, paper, etc., where it provides both the printing ink and the base material. There cannot be any doubt that the content that is printed on the base material is owned by the customers of the Appellant only and the Appellant has no right of usage on the content. The Appellant produced at the time of hearing a few samples of their products, for example, advertising materials for "Hero Glamour" motorbikes, "Hyundai Venue" car, "Vivel Cool Mint" soap and "Brides India". The said advertisement materials carry specific messages meant for customers and the contents are very specific to the product for which the advertisements are made. The advertisement meant for Hyundai cannot be used by Hero or any other company. Thus the content is exclusively the property of the client who entrusts the job to the Appellant and the usage right of the content remains ,with the client or the ,Appellant.However this is not the case described under paragraph 5 or the Circular No.11/11/2017-GST. Thus, in our considered opinion, in the instant case, which is a composite supply, supply of service is predominant and the case or the Appellant is more akin to the case represented in paragraph 4 of Circular No. 11/11/2017-GST dated 20.10.2017. [caption id="attachment_86087" align="aligncenter" width="601"] Printing of advertising material is a supply of service - AAR[/caption] 15. The Appellant argued that the product description in their invoice is mentioned ::is "Printing and Supply of Trade Advertisement Material - HSN#4911", because what they supply arc primarily goods. However. we find that in the purchase order no. 50000600192 dated 12.04.2019. ITC Limited has mentioned the order description as service - "Digital Printing - Outdoor". Also in purchase order issued to the Appellant under no. 018/EMPL/18-19 dated 24.05.2018 issued by Eden Media Pvt. Ltd. the particular or charges has been mentioned as "Printing charges for 1 no. of Blackback flex". Thus. it is clear beyond doubt that what the Appellant supplies is nothing but service. Hence. we find no basis in the argument of the Appellant that it supplies goods only. To Download Copy of Order – Click Here For Regular Updates Join : https://t.me/Studycafe Tags : Judgement, Appellant Tribunal