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‘Access cards’ printed based on contents given by customers are ‘goods’ under tariff item 49011020, taxed @ 5% GST

October 17, 2020[2020] 120 237 (AAAR-KARNATAKA)

GST : Access Card printed and supplied by appellant a partnership firm engaged in manufacture & supply of cartons, corrugated boxes etc. for pilgrims, based on contents provide by their customers is a supply of goods and is rightly classifiable under HSN Code 4901 10 20 under description brochures, leaflets and similar printed matter whether or not in single sheet attracting 2.5 per cent SGST and 2.5 per cent CGST rate as per Notification No. 1/2017-CT (Rate), under Sl. No. 201 of Schedule I

• [Pattabi Enterprises, In re [2019] 110 232 (AAR - KARNATAKA) - Set aside.]

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