Transactions are composite supply under section 2(30) CGST; principal supply photographic printing services determine tax under section 8
Case-Laws
GST
The HC held that the transactions constitute a composite supply under section 2(30) of the CGST Act, with the predominant element being a supply of services (photographic printing/processing) rather than transfer of goods; title to the digital images remains with the customers and the paper/ink are ancillary. Consequently, tax liability
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