Page 131 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : SREE & CO. 345

2020 (39) G.S.T.L. 345 (A.A.R. - GST - A.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH
S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : SREE & CO.

AAR No. 32/AP/GST/2019, dated 9-12-2019
Print on flex - Supply of - Raw materials completely procured by the
applicant himself - Title in the goods, i.e., printed material on flex transferred
to the customer immaterial of the fact that whether the content is supplied by
the customer or it is designed by the applicant himself basing on the require-
ment of the customer - Supplying printed materials to be treated as “supply of
goods” as per Section 7 of Central Goods and Services Tax Act, 2017 read with
Schedule-II Sl. No. 1(a) ibid. - Classifiable under Heading 4911 of Customs
Tariff Act, 1975 and liable to GST @ 12% as per Serial No. 132 of Schedule-II to
Notification No. 1/2017-C.T. (Rate) as amended whether used for commercial
or non-commercial purpose. [para 7]
Ruling in favour of assessee
CASE CITED
Macro Media Digital Imaging Private Limited
— 2018 (14) G.S.T.L. 97 (A.A.R. - GST) — Relied on .................................................................. [Para 5]
DEPARTMENTAL CLARIFICATIONS CITED
C.B.E. & C. Instruction F. No. 332/2/2017-TRU, dated December, 2017 .................................... [Paras 6, 7]
C.B.E. & C. Circular No. 11/11/2017-GST, dated 20-10-2017 ............................................................. [Para 7]
REPRESENTED BY : Shri Ashish Kumar Agrawal, 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. Sree & Co.
(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
same provision under the APGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
M/s. Sree & Co., D. No. 22-1-10 & 13 A.G. Complex, Ground Floor, P.B.
Road, Vizianagaram-535002, (hereinafter referred to as the Applicant) is in busi-
ness of flex banner printing. The applicant gets image done on computer soft-
ware from customers for different sizes and print the same on flex (HSN 3921) as
flex banners and deliver the same to its customers. At times, the applicant is re-
quired to provide design and charge the customer for consolidate value of design
and print; and bill them for composite supply value. These flex banners are used
for both commercial and non-commercial purposes such as birthday, marriage
and political purpose.
The applicant submits the following facts :
GST LAW TIMES  20th August 2020  131