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

Printing Pamphlet/Leaflet Supply of Service, 18% GST Applicable: AAAR The Appellate Authority For Advance Ruling ( AAAR ) has upheld the view of Auth…

CA Pratibha Goyal

Mar 8, 2022

Last update on Mar 8, 2022

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) Click on the below-mentioned link to Download the Ruling

About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.