Page 158 - GSTL_13th August 2020_Vol 39_Part 2

244 GST LAW TIMES [ Vol. 39
rials classifiable under Chapter 49 inter alia the following headings
are found relevant :

Heading Description of goods IGST
4901 Printed books, brochures, leaflets and similar printed 5%
matter whether or not in the single sheets
…
4911 Other printed matter, including printed pictures and 12%
photographs; such as Trade advertising material,
Commercial catalogues and the like, printed posters,
Commercial catalogues, Printed inlay cards, Pic-
tures, designs and photographs, Plan and drawings
for architectural engineering, industrial, commercial,
topographical or similar purposes reproduced with
the aid of computer or any other devices

(5) As the instant case is that of supplying printed advertisement mate-
rials which are used for trade advertising and are specifically cov-
ered under Heading 4911, Applicant understands that same will fall
under Heading 4911 which is liable for GST at the rate of 12%.
Judicial precedents
(6) In this context, the Applicant first and foremost relies on the Appli-
cant’s own ruling given by the Hon’ble Authority for Advance Rul-
ing, Hyderabad reported in - 2018 (6) TMI 519 = 2018 (14) G.S.T.L.
97 (A.A.R. - GST) - Authority for Advance Ruling Hyderabad Tel-
angana, wherein it was held that supply of trade advertisement ma-
terial would be classified under Heading 4911. The relevant extract
is reproduced below :
“(i) The printed advertisement materials manufactured and sup-
plied by the applicant are classifiable as ‘supply of goods’.
(ii) The printed advertisement material are classifiable under
chapter heading 4911 of the GST Tariff and the rate of tax ap-
plicable is 6% CGST + 6% SGST as given in the Notification
No. 1/2017-Central Tax (Rate), dated 28-6-2017, (G.O. Ms. No.
110, Revenue (CT-II) Department, dated 29-6-2017)”
(7) Reliance is also placed on the following cases which deal with simi-
lar issue :
(i) Gopsons Papers Ltd. - 2015 (324) E.L.T. 5 (S.C.)
(ii) Universal Offsets v. CCE, Delhi-II - 2018 (10) G.S.T.L. 386 (Tri. -
Del.)
(iii) Fitrite Packers - 1999 (108) E.L.T. 680 (Tri.)
(iv) Bharat Metal Decorators - 2005 (185) E.L.T. 397
(v) Sai Security Printers Ltd. - 2006 (199) E.L.T. 121 (Tri.)
(vi) Indradhanush Print Pvt. Ltd. - 2013 (292) E.L.T. 81 (Tri.).
(8) In view of the above, the applicant submitted that Vinyl (self-
adhesive) initially classifiable under Heading 3919, after being
printed with the images/text/trade monograms to promote the
sales of the customers becomes a form of trade advertisement which
is classifiable under Heading 4911.
GST LAW TIMES  13th August 2020  158