AAR: Printing booklets at foreign entity's instruction, for delivering in India, not 'export of service'

West Bengal AAR classifies the composite printing service provided by the applicant for printing booklets on instruction of foreign entity, as taxable under Sl No. 27(i) of Notification No. 11/2017 - Central Tax (Rate) dated June 28, 2017; Notes that foreign-based entity in the USA provides content on digital media retaining usage right to the Applicant and also pays for printing services and the booklets so supplied to the recipient have no utility other than displaying the ...