The appellate authority for advance ruling set aside the ruling no NO.KAR ADRG 06/2020 dated 17/02/2020 passed by the Advance Ruling Authority and answer the questions of the Appellant as follows:
(i) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.
(ii) The trade advertisements printed and supplied by the appellant is classifiable under Chapter Heading 4911 10 of the Customs Tariff Act and attracts GST rate of 12% in case of inter-state supplies and 6% CGST and 6% SGST in case of Intra state supplies vide Sl.No132 of Schedule II to Notification No. 1/2017-IT (Rate) & 1/2017-CT (Rate) both dated 28.06.2017 respectively.
(iii) Not applicable since the transaction is held to be a supply of goods.