Tamil Nadu authority of advance ruling AAR held 12% GST is applicable on printing of content on the PVC materials of and supply of printed trade promotion material is a composite supply.
The petitioner is an owner of Macro Media Digital Imaging Private Limited which manufactures printing of billboards, Trade Show Graphics, Office Branding, Window Graphics, Building Wraps, Fleet Graphics, other materials in-store Branding; Banners; Signage Graphics, free-standing display units and is called as trade advertisement materials.
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The petitioner seeks AAR on several problems that transaction of publication of content given by the customer on polyvinyl chloride banners supply of these printed trade advertisement material is the supply of goods.
AAR asked on the question what is the classification and the rate of Central Goods and service tax in supply of these things if the transaction of supply of services.
The two judges Manasa Gangotri Kata and Kulinjee Selvaan examine that main matter is the printed part on Vinyl (Self Adhesive) when it seeks as an advertisement material, adhesives is used as a primary part and thus in case, the results are categorised under HSN 4911 as an advertisement for trade.
With 6% CGST rate liable under section 49 the AAR answered on the goods 
Get to know about AAR (Authority for Advance Rulings) under GST India along with its mechanism. Also, we have described its objectives, powers, orders, etc. Read more where the petitioner provides the printing trade activities ‘Trade advertisements’.
The supply of printing services by the applicant are classifiable under SAC 998912. The applicable rates are CGST @9% and SGST @9%o from 0I.O7.2017 to 22.08.2017 and 22.08.2017 to 13.10.2017 vide entry at Sl.No. 27 &,27(ii) respectively and effective from 13.10.2017, the applicable tax rate is CGST @ 6% and SGST @ 6% as per the substituted entry at Sl.No. 27 (i).
