Authority for Advance Ruling, Gujarat
Rashmiben Sanjaykumar Hemani, In re
For revenue
ADVANCE RULING NO. GUJ/GAAR/R/2026/29
Authority for Advance Ruling, Gujarat
ADVANCE RULING NO. GUJ/GAAR/R/2026/29
Where applicant job worker performs offset printing and related pre- and post- printing activities on kraft paper and duplex paper supplied by principals without transfer of title, these constitute naturally bundled composite supply with offset printing as principal supply under Heading 9988, and since principal goods attract 18 percent GST, entry 26(iv) applies making job work taxable at 18 percent GST
Section 9, read with section 8, of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.
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