AAAR: Supply of 'printing trade advertisement material' a composite supply of ‘service’, upholds AAR

West Bengal AAAR upholds AAR order clarifying that supply of printing trade advertising material qualifies ‘service’; Notes that Appellant provides both printing ink and base material and content is owned by customers, therefore, Appellant has no right of usage on the content; Perusing purchase order, finds that it mentions the order description as service – “Digital Printing – Outdoor” and another purchase order mentions particulars of charges as “Printing char...