Order Date: 15 July 2022

Key Pointers:

• The Applicant, Hyderabad Security Offset Printers Private Limited, is printing leaflets and packing materials of his clients pertaining to the pharmaceutical sector. The leaflet contains the literature pertaining to said medicine. 
• The applicant is desirous of knowing the rate of tax on the services supplied by them. Hence this application.
• The Authorities held that where the physical inputs are used by the applicant, the activity falls under S.No. 27(ii) of the Notification No. 11/2017 and hence is liable to be taxed @9% CGST & SGST each under HSN 9989.
• Where the physical inputs are supplied by the recipient of services, the activity falls under S.No. 26(iia) of Notification No. 11/2017 as amended on Oct 13, 2017 and the same is taxable @6% CGST & SGST each under chapter 48 and 49.