Page 118 - GSTL_26th March 2020_Vol 34_Part 4

628 GST LAW TIMES [ Vol. 34
consideration of the same as supply of goods, quoting General Interpretation
Rules, Section notes/Chapter notes, placing reliance on various case laws, some
of which are relevant to pre-GST regime & concludes that their supply merits
classification under Heading 4911 of CTA, 1975, as the same is specifically pro-
vided for ‘trade advertising material’ and hence is taxable @ 12%, in terms of No-
tification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended. Further,
even if the supply is considered as composite supply, the principal supply would
be supply of goods only and hence attract GST in the aforesaid lines.
Personal hearing/Proceedings held on 21-11-2019 :
10. Sri Syed M. Peeran, Advocate and duly authorised representative of
the applicant appeared for personal hearing proceedings held on 21-11-2019 &
reiterated the facts narrated in their application.
11. Findings & discussion :
11.1 We have considered the submissions made by the Applicant in
their application for advance ruling as well as the submissions made by Sri Syed
M. Peeran, Advocate and duly authorised representative of the applicant during
the personal hearing. We have also considered the issues involved, on which ad-
vance ruling is sought by the applicant, and relevant facts.
11.2 At the outset, we would like to state that the provisions of both the
CGST Act and the KGST Act are the same except for certain provisions. There-
fore, unless a mention is specifically made to such dissimilar provisions, a refer-
ence to the CGST Act would also mean a reference to the same provisions under
the KGST Act.
11.3 The Applicant seeks advance ruling in respect of three questions
mentioned at para 2 supra, which are related to classification of their activi-
ty/supply, as to whether it amounts to supply of goods, if so, the HSC of the said
supply & then the consequential rate of GST applicable.
11.4 The applicant company, on behalf of West Bengal Unit/premises
at Kolkata and Telangana Unit at Hyderabad, filed the said application before
the respective Advance Ruling Authorities of West Bengal and Telangana on the
same issues/questions. The said applications have been culminated into a rul-
ings Bearing Numbers 15/WBAAR/2019-20, dated 19-8-2019 [2019 (29) G.S.T.L.
33 (A.A.R. - GST)] and TSAAR Order No. 4/2018, dated 30-5-2018 [2018 (14)
G.S.T.L. 97 (A.A.R. - GST)] respectively. Further, the applicant vide their letter
dated 10-1-2020, furnished the copy of the ruling, in respect of their own
unit/premises at Visakhapatnam, Andhra Pradesh, passed by the Authority for
Advance Ruling, Andhra Pradesh, Vijayawada.
11.5 The Applicant seeks advance ruling on the questions mentioned at
Para 6 supra. Though the application consists of three questions, the crux of the
issue is whether the activity of the applicant amounts to supply of goods or ser-
vices and the classification & applicable rate of GST on the said supply. Therefore
we proceed to examine the nature of supply & thereby to decide whether the
said supply is of goods or services.
11.6 The applicant receives the orders from their customers for printing
of the content of advertisement on the material specified & supply of the same,
for which the content is provided by the customers themselves. It is an admitted
fact that the customers place their orders with specifications of the PVC material
required, its nature (lit or non-lit) along with the content to be printed on the said
material. The applicant contends that their activity of printing the advertising
GST LAW TIMES  26th March 2020  214