Place of Supply — In the instant case, applicant stated to be engaged primarily in the business of printing, seeks a ruling on whether the activities undertaken by procuring orders from a foreign buyer to print texts and thereafter deliver them to various places in India is a taxable transaction.

Held that—
Services by way of printing of the goods falling under Chapter 48 and 49 are classifiable under SAC 9989. The goods supplied, having no use other than displaying the printed matter, is ancillary to the principal supply of printing. At the same time, being a composite supply, the printing service is inseparable from supply of the goods, namely the printed booklets. The place of supply of the printed booklets will, therefore, be the place of supply of the printing service. In other words, the place at which the printed booklets are delivered is the place of supply of the composite printing service.

the Applicant supplies the composite printing service to the recipient located in India. Such supplies are not, therefore, export of services within the meaning of section 2(6) of the IGST Act, 2017. It is taxable under SI No. 27(i) of Notification No. 11/2017 - CT (Rate) dated 28/06/2017 @12%—Swapna Printing Works Private Limited, In Re… [2020] 22 TAXLOK.COM 014 (AAR-WB)