Macro Media Digital Imaging (P.) Ltd., In re [2019] 108 taxmann.com 463 (AAR – West Bengal)


The Appellate Authority for Advance Ruling upheld the ruling given by AAR that services of printing provided by the appellant where the content is given by the customers is a ‘composite supply’ of services.

It observed that the content which is printed on the base material is owned by the customer and the appellant has no right of usage on the content. The advertisement materials carry specific messages and contents are specific to the product for which advertisements are made. Thus, the content is exclusively the property of the client who entrusts the job to the appellant. Therefore, it is a case of ‘composite supply’ wherein supply of printing service is predominant element.

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