KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT
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.
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