AAR: Printing on required PVC material constitutes a supply of service, classifiable under SAC 9989

Karnataka AAR holds that the activity of printing the advertisement material, where the content is supplied by the recipient on the required Poly Vinyl Chloride (PVC) material amounts to supply of service, classifiable under  SAC 9989; Perusing Para 5 of Circular No. 11/11/2017- GST dated November 20, 2017 stipulating taxability of printing contracts, observes that PVC material prior to printing is classified under CTH 39 but after printing it becomes Trade Advertising M...