AAR Gujarat
For revenue
Topic
Taxable events, charge of tax, reverse charge and composite levies.
1 ruling found
AAR Gujarat
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