Page 151 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : MACRO MEDIA DIGITAL IMAGING PVT. LTD. 237
4. Questions raised before the Authority :
(1) Whether the transaction of printing of content provided by the cus-
tomer, on Poly Vinyl Chloride banners and supply of such printed
trade advertisement material is supply of goods?
(2) What is the classification of such trade advertisement material if the
transaction is a supply of goods?
On Verification of basic information of the applicant, it is observed that the ap-
plicant falls under State jurisdiction, i.e. Assistant Commissioner (ST), Gajuwaka
Circle, Visakhapatnam Division. Accordingly, the application has been forward-
ed to the jurisdictional officers with a copy marked to the Central Tax authorities
to offer their remarks as per the Section 98(1) of CGST/APGST Act, 2017.
The jurisdictional officer concerned, Assistant Commissioner (ST),
Gajuwaka Circle, Visakhapatnam Division responded that there are no proceed-
ings lying pending or passed relating to the applicant on the issue, for which the
Advance Ruling sought by the applicant. The same is confirmed by the Central
Tax authorities, the Superintendent, Sheelanagar Range, Visakhapatnam Divi-
sion.
5. Applicant’s interpretation of law and facts :
5.1 Supply of trade advertisement amounts to supply of ‘goods’.
(1) Interpretation of definitions of ‘goods’ and ‘services’ under CGST
Act. That Section 2(52) of the CGST Act defines the term ‘goods’ as
under :-
“(52) “goods” means every kind of movable property other than money
and securities but includes actionable claim, growing crops, grass
and things attached to or forming part of the land which are agreed
to be severed before supply or under a contract of supply;”
From the above definition of goods, it is clear that any property
which is movable and is not in form of money or securities, shall
qualify to be ‘goods’.
(2) The term ‘service’, has been defined under Section 2(102) of the
CGST Act as under :-
“(102) ”services” means anything other than goods, money and se-
curities but includes activities relating to the use of money or its
conversion by cash or by any other mode, from one form, currency
or denomination, to another form, currency or denomination for
which a separate consideration is charged;
The above referred definition of ‘service’, clarifies that in order to
determine if the end result of the supply is the supply of ‘goods’ or
‘service’, it is paramount to determine if the end result of activity is
supply of ‘goods’ or not. Further, the supply will be considered as
supply of ‘service’, only when the end result of supply fails the test
of qualifying as ‘goods’ as defined in Section 2(52) of the CGST Act.
In simple words, each and every transaction, will first have to be ad-
judged on the touch stone of Section 2(52) of the CGST Act to de-
termine if such transaction tantamount to supply of ‘goods’ or not
and it is only if the transaction fails the yardstick of Section 2(52) of
the CGST Act, such transaction will qualify as ‘service’.

GST LAW TIMES  13th August 2020  151