Printing activities where content is supplied by customers in digital form constitutes a composite supply with the principal supply being a service, falling under SAC 998386 (photographic and videographic processing services), attracting 18% GST; HSN 4911 applies to supply of goods where content is owned by the supplier, not where printing is done on customer-supplied content – Stark Photo Book Vs. The Assistant Commissioner (Intelligence) Special Squad No. IV and Ors. – Kerala High Court

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