Rate of tax (service)— In the instant case, the applicant is M/s. Hyderabad Security Offset Printers Private Limited is printing leaflets and packing materials of his clients pertaining to 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. 

Questions raised for advance ruling is as follows—

What is the rate of tax including HSN code for printing of leaflets?

The applicant is printing leaflets and packing materials of his clients pertaining to pharmaceutical sector. The leaflet contains the literature pertaining to said medicine.

Held that— a. 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.

b. 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 13.10.2017 and same is taxable @6% CGST & SGST each.