Page 152 - GSTL_13th August 2020_Vol 39_Part 2

238 GST LAW TIMES [ Vol. 39
(3) Therefore, in the instant matter the Applicant shall first proceed to
determine if the transaction of printing and supply of trade adver-
tisement to customers, is a supply of ‘goods’ or not.
(4) The essential condition to classify anything as ‘goods’ is that it
should be a movable property. Therefore, what constitutes ‘movable
property’ is required to be determined. However, there is no defini-
tion of the term ‘movable property’ in GST law. Therefore, the defi-
nition given under the provisions of General Clauses Act, 1897 can
be adopted which reads as under :
“(36) ”movable property” shall mean property of every descrip-
tion, except immovable property;
(26) ”immovable property” shall include land, benefits to arise out
of land, and things attached to the earth, or permanently fastened to
anything attached to the earth;”
(5) As seen from the above, ‘movable property’ covers all properties
except ‘immovable property’. Therefore, if the property does not fall
under the definition of ‘immovable property’, then same falls under
the scope of ‘movable property’. The term ‘immovable property’ in-
cludes land, benefits to arise out of land and things attached to the
earth or fastened to the earth.
(6) Further the settled legal position under the provisions of Central
Excise as well as Sales Tax is that things which are capable of being
moved from one place to another without any substantial damage
to the property while shifting, are ‘movable property’.
(7) In the instant case, the Applicant supplies the printed trade adver-
tising materials, which are freely movable from one place to anoth-
er, thereby it becomes ‘movable property’ and consequently falls
under the ambit of ‘goods’ u/s. 2(52), CGST Act.
(8) The Applicant further understands that Section 9 of CGST Act read
with Schedule II, Sl. No. 1(a) provides that :
“any transfer of the title in goods is a supply of goods”
(9) In the instant case, the Applicant is transferring the title in the
goods qua printed materials. Therefore, instant case of supplying
printed advertisement materials amounts to supply of ‘goods’.
(10) The Applicant refers to TRU Circular No. 11/11/2017-GST, dated
20-10-2017 on taxability of printing contracts wherein vide Para 5 it
was clarified that printing contracts, similar to the instant case, con-
stitute ‘supply of goods’. The relevant extract is reproduced below
for ready reference :
“5. In case of supply of printed envelopes, letter cards, printed
boxes, tissues, napkins, wall paper etc. falling under Chapter 48 or
49, printed with design, logo etc. supplied by the recipient of goods
but made using physical inputs including paper belonging to the
printer, predominant supply is that of goods and the supply of
printing of the content supplied by the recipient of supply is ancil-
lary to the principal supply of goods and therefore such supplies
would constitute supply of goods falling under respective headings
of Chapter 48 or 49 of the Customs Tariff.”

GST LAW TIMES  13th August 2020  152