Page 148 - GSTL_13th August 2020_Vol 39_Part 2

234 GST LAW TIMES [ Vol. 39

2020 (39) G.S.T.L. 234 (A.A.R. - GST - A.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH
S/Shri D. Ramesh, Member (Sate Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : MACRO MEDIA DIGITAL IMAGING PVT. LTD.

AAR No. 40/AP/GST/2019, dated 10-12-2019
Printing and supply of trade advertisements - Printed advertising ma-
terial as per customer content and specification supply of goods - Supply of
printed trade advertising material like banner flex using various inputs name-
ly ink, paper, etc., undertaken as per customer specification - All required ma-
terials for preparation of advertisement materials procured by applicant and
applicant also recovering cost incurred towards transportation, installation,
packing, etc. - Applicant transferring title in goods, i.e., printed advertisement
materials - Supplying printed advertisement materials to be treated as ‘supply
of goods’ under Section 7 of Central Goods and Services Tax Act, 2017 read
with Schedule-II Sl. No. 1(a) ibid - Supply of printed advertisement classifia-
ble under Heading 4911 of Customs Tariff Act, 1975 and liable for GST @ 12%
(CGST 6% + SGST 6%) as per Serial No. 132 of Schedule-II to Notification No.
1/2017-C.T. (Rate) as amended. [para 7]
Ruling in favour of assessee

CASES CITED
Bharat Metal Decorators v. Commissioner — 2005 (185) E.L.T. 397 (Tribunal) — Referred ....... [Para 5.2]
Commissioner v. Gopsons Papers Ltd. — 2015 (324) E.L.T. 5 (S.C.) — Referred .......................... [Para 5.2]
Commissioner v. Indradhanush Printers Pvt. Ltd.
— 2013 (292) E.L.T. 81 (Tribunal) — Referred .......................................................................... [Para 5.2]
Fitrite Packers v. Collector — 1999 (108) E.L.T. 680 (Tribunal) — Referred ................................... [Para 5.2]
Giriraj Renewables Pvt. Ltd. — 2018 (17) G.S.T.L. 156 (App. A.A.R. - GST) — Referred ............. [Para 5.1]
K.L. Hi-Tech Secure Print Ltd. — 2018 (18) G.S.T.L. 112 (A.A.R. - GST) — Referred ................... [Para 5.1]
Macro Media Digital Imaging Private Limited
— 2018 (14) G.S.T.L. 97 (A.A.R. - GST) — Referred ................................................................. [Para 5.2]
Sai Security Printers Ltd. v. Commissioner — 2006 (199) E.L.T. 121 (Tribunal) — Referred ....... [Para 5.2]
Universal Offsets v. Commissioner — 2018 (10) G.S.T.L. 386 (Tribunal) — Referred .................. [Para 5.2]
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Circular No. 11/11/2017-GST, dated 20-10-2017 .................................................... [Paras 5.1, 7]
C.B.E. & C. Instruction F. No. 332/2/2017-TRU, dated December, 2017 ......................................... [Para 7]
REPRESENTED BY : Shri Bipin Verma and M/s. Lakshmikumaran & Sri-
dharan, Advocates, for the Assessee.
[Order]. - The present application has been filed u/s. 97 of the Central
Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein-
after referred to CGST Act and APGST Act respectively) by M/s. Macro Media
Digital Imaging Private Limited (hereinafter referred to as applicant), registered
under the Goods & Services Tax.
2. The provisions of the CGST Act and APGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
GST LAW TIMES  13th August 2020  148