The West Bengal Appellate Authority for Advance Ruling (WBAAAR), Kolkata has held that printing trade advertisement content provided by the customer and supplying such printing materials will not amount to the supply of goods hence it will come under the purview of Service.
The ruling was rendered by the bench comprising of Sri. A.P.S Suri and Sri. Devi Prasad Karanam on an application filed by M/s Macro Media Digital Imaging Pvt. Ltd.
The Tribunal was considering the question, Whether the job of printing of content provided by the customer on polyvinyl chloride banners and supplying such printed trade advertisement material amount to the supply of goods or not.
The Appellant prints the content provided by the recipient on the base of PVC (polyvinyl Chloride), paper, etc., where it provides both the printing trade advertisement ink and the base material.
The authority found that there cannot be any doubt that the content that is printed on the base material is owned by the customers of the Appellant only and the Appellant has no right of usage on the content.
While dismissing the petition WB AAAR concluded that the service of printing is the predominant element of the composite supplies and the purchase order no as mentioned description as service— “Digital Printing — Outdoor”.
While disposing of the matter, the authority observed, “it is clear beyond doubt that what the Appellant supplies are nothing but service. Hence, we find no basis in the argument of the Appellant that it supplies goods only.”
