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
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
Poojitha Raam Vinay 
Published in GST
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