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Macro Media Digital Imaging Pvt Ltd
The applicant procures PVC material, prints the content on it and supply such printed trade advertisements to the customer. The design and graphics of the advertisements are not done by the applicant but are provided by the customers themselves. The applicant merely undertakes the activity of printing on the material.
PVC material is classified under Chapter 39 prior to printing and after printing , it would become Trade Advertising Material & falls under Chapter 49. Therefore the activity of printing makes the PVC (Poly Vinyl Chloride) material into Trade Advertising Material and thus, the nature of the material changes.
Further the applicant does not own or retain the usage rights of intangible inputs. In view of the foregoing the activity of printing of the content, supplied by the recipient, on the PVC material becomes principal supply and such supply constitute supply of service falling under SAC 9989.
The classification of such trade advertisement material is 9989 of the scheme of classification of services. The classification and applicable rate of CGST on the supply of such trade advertisement material , if the transaction is that of supply of service is 18% up to 30.10.2017 & 12% effective from 31.10.2017, as per Entry No.27 of the Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.
The details of the case can be read here : Case file