Classification of Supply — In the instant case, applicant raised following queries—
1. Whether supply of print on flex is classifiable as supply of goods or service?

2. If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification No.1/2017-CT (Rate)?

3. If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no.132 of Schedule II of Notification No.1/2017-CT (Rate)?

Held that— The supply of print on flex is classified under Goods only as per Section 7 of CGST Act, 2017 read with Schedule II SI.No.1 (a) of CGST Act, 2017. It is classifiable under HSN 4911 and attracts tax rate of 12%
Supply of print on flex used for non-commercial purpose does not change the classification per se and attracts same rate of tax as mentioned above.—Sree & Co., In Re… [2019] 19 TAXLOK.COM 135 (AAR-AP)