{"id":74183,"date":"2025-10-17T08:08:43","date_gmt":"2025-10-17T02:38:43","guid":{"rendered":""},"modified":"2025-10-17T08:08:43","modified_gmt":"2025-10-17T02:38:43","slug":"transactions-are-composite-supply-under-section-2-30-cgst-principal-supply-photographic-printing-services-determine-tax-under-section-8","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74183","title":{"rendered":"Transactions are composite supply under section 2(30) CGST; principal supply photographic printing services determine tax under section 8"},"content":{"rendered":"<p>Transactions are composite supply under section 2(30) CGST; principal supply photographic printing services determine tax under section 8<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93443\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transactions are composite supply under section 2(30) CGST; principal supply photographic printing services determine tax under section 8Case-LawsGSTThe HC held that the transactions constitute a composite supply under section 2(30) of the CGST Act, with <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74183","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74183"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74183\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}