F. No. 354/263/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 20th October 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of printing contracts Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services falling under heading 9989 of the scheme of classification of services annexed to notification No. 11/2017-CT(R). 2. In the above context, it is clarified that supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. 3. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. 4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services. ular No. 11 / 11/2017GST paper In case of supply of etc . falling under C hapter 48 printed envelopes, letter cards, or rinted boxes, tissues, napkins, wall 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper supply is that of goods supply ] and the belonging to the printer, predominant supply of printing of the content [ supplied by the recipient of is ancillary to the principal supply of goods and therefore such supplies would constitute supply of goods falling under respective headings of C 4. Difficulty if any, in the implementation of the Board. Hindi version would follow. hapter 48 or 49 of the Custo ms Tariff. the circular should be brought to the notice of Yours Faithfully, Rachna Technical Officer (TRU) Email: rachna.irs@gov.inMinistry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 20th October 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of printing contracts Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services falling under heading 9989 of the scheme of classification of services annexed to notification No. 11/2017-CT(R). 2. In the above context, it is clarified that supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. 3. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. 4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services.

is gstr4 avaiable on portal

hi

i have taken fresh gst regn in nov-17 what are the returns i need to file for the month with due date pls

Dear Experts

If any individual transfer/gift a land to his wife without any consideration. his wife sell this property and give loan this sales consideration to her son and earn interest on it.

Income taxable in hands on wife or husband,
1.Capital gain
2. Interest received

Hello All
How are you all
Sir I have deposited tax online vide challan 280 for the assessment year 2017-18 but unfortunately by mistake the assessment year is mentioned as 2016-17 and the deposited is being credited to the previous year instead of current year 2017-18.
The tax credit mismatch occurs. How can I get corrected the mistake? Pl advise.
I have filled return online in the m/o July and I came to know about it today.
Pl advise.
Regards

Can we take ITC and refund against import.

LLP has recently changed its Registered office from one State to another. LLP is engaged in Importing goods . So updating PAN database will be enough or do I have to change the details in IEC also. ?

Also I want to take input of IGST paid on imports , but my IEC has different state mentioned.

If Invoice value is 100. Actual payment is 90. 10 is not paid as it was deducted from 100 as penalty. On what amount should TDS be deducted at the time of payment? A. Rs. 100 B. Rs. 90 Kindly quote provision if possible.

AY 17-18 Income details: STCG us 111A approx 35000 F&O - business - turnover Rs., 75000.. Income shown @8% us 44AD Rs. 6000 Other income : interest etc Rs. 3 L + For presumptive income ITR 4 is applicable but as there was STCG also... ITR 4 became not applicable and ITR 3 used. P&L schedule - blank... But below section which says 'no accounts case' we mentioned Turnover Rs. 75k and gross and net profit Rs. 6k (8 %) Nature of business - Trading others. 139 9 notice says.. Turnover not mentioned in P&L.... Or profit declared is less than 6 %.. Pls guide.

kindly tell me the fine & penalty on Gstr3B for the month of September, still now return is pending.