Classification of trade advertisement material under GST, if the transaction is a supply of goods M/S Macro media Digital Imaging Pvt.Ltd.

Last updated: 18 August 2021

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Quick Summary

This advance ruling from the Kerala Authority for Advance Ruling addresses the Goods and Services Tax (GST) classification for trade advertising material printed by M/s Macro Media Digital Imaging Pvt. Ltd. The company prints materials based on client specifications, using various raw materials they procure. The ruling clarifies whether this activity constitutes a supply of goods or services under GST.

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.

Citation :
KER/101/2021

KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT TAX TOWER, THIRUVANANTHAPURAM

BEFORE THE AUTHORITY OF: Shri. Sivaprasad .S, IRS & Shri. Senil A.K. Rajan.

M/s Macro Media Digital Imaging Private Ltd (hereinafter referred to as the applicant) is engaged in the business of printing of trade advertising material, for which required raw materials such as poly vinyl, flex, paper, cloth printing inks etc are being procured by them. The activity of printing is based on specification provided by the clients in terms of design, size, material specification etc.

Please find attached the enclosed file for the full judgement

FAQ :

The ruling concerns the classification of trade advertising material printing under GST, specifically whether it's a supply of goods or services.

The applicant is M/s Macro Media Digital Imaging Private Ltd, a company involved in printing trade advertising materials.

They print trade advertising material based on client-specific designs, sizes, and material requirements, using raw materials they procure.

The applicant uses materials such as poly vinyl, flex, paper, and cloth printing inks.

The ruling was issued by the Kerala Authority for Advance Ruling, Goods and Services Tax Department.

Attached File : 1442821_4216_101_macro_media.pdf

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Judgement posted by

Poojitha Raam Vinay

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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