A person selling T-shirt's.
As per customer order they will print on T-shirt's.
Whether they have to pay Gst as per printing work or as they are selling their T-shirt.
which rate is applicable????
There is clarification of CBIC on this .
If intellectual property rights are transferred (say book content send for printing) = then it is treated as "Supply of Service"
BUT
if printing of logo etc on T-Shirts , Cups , bags etc then it is treated as "Supply of Goods"
In your case,
predominant supply is that of goods and printing is as ancillary services so it is treated as Supply of Goods and rate of such goods is applicable .
CAclubindia
