Supply of ‘Access Cards” are liable to GST: AAR

The  Authority of Advance Ruling  ( AAR ), Karnataka has ruled that the supply of ‘access cards”, and similar material printed by the applicant with the contents supplied by the recipient of supply are classifiable under SAC 9989 and liable to tax under  CGST  at 9%,  KGST  at 9% and at 18% under the IGST Act. The Applicant is engaged in the printing industr…