AAAR: Sets aside AAR order; Holds pilgrim ‘Access card’ printing & supply, liable to GST

Karnataka AAAR sets aside the AAR order, classifies ‘access card’ for pilgrims printed and supplied free of cost by the appellant [partnership firm engaged in manufacture & supply of cartons, corrugated boxes etc.] based on contents provided by their customer [provider of Mass Queue Management System services at pilgrim destinations] as supply of goods classifiable under HSN code 4901 10 20; Notes that the ‘access cards’ contain pilgrim’s photo, thumb impression...