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composite supply
explain about printing supply is a principal supply in 1st case but in 2nd case supply of goods is principal supply how it is different
Replies (1)
As per Circular 11/11/2017 :
condition I :
Where the Printer supply by printing of books, pamphlets, brochures, annual reports, and the like, where
only content is supplied by the publisher, is fall under SAC code 9989 , the principal supply here is printing .
Condition 2 :
In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall
paper etc. by printer is falling under Chapter 48 or 49. here the principal supply is not printing , it's supply of Goods
condition I :
Where the Printer supply by printing of books, pamphlets, brochures, annual reports, and the like, where
only content is supplied by the publisher, is fall under SAC code 9989 , the principal supply here is printing .
Condition 2 :
In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall
paper etc. by printer is falling under Chapter 48 or 49. here the principal supply is not printing , it's supply of Goods
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