AAAR: Supply of 'printed trade advertisement material' constitutes a supply of goods, not a service, taxable at 12%, sets aside AAR-order

Karnataka AAAR holds that transaction of printing of content supplied by customer and supply of printed trade advertisement material is ‘supply of goods’ taxable under Notification No. 1/2017 dated June 28, 2017, at 12% GST; Observes that digital printing on PVC material gives rise to a distinct trade advertisement product classifiable under Heading 4911 10, i.e. ‘Trade advertising material, commercial catalogues and the like’; Sets aside AAR order which held that the...