Composite supply complex question

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In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wallpaper etc. where design, logo etc. are supplied by the recipient but made using physical inputs including paper belonging to the printer. Identify the nature of composite supply and its taxability by giving appropriate reasons.

 

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this case is similar to Circular No.11/11/2017 GST dated 20/10/2017
Supply of printing is treated as supply of service

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