Printing service predominant over supply of goods: Kerala HC upholds GST on digital photo books

This article describes a Kerala High Court ruling where the court held that the activity of producing “digital photo books” qualifies predominantly as a printing service rather than as a supply of goods, and hence is liable to GST (Goods and Services Tax) under service provisions. The court analysed whether the transaction is a “service” or a “supply of goods” under the GST scheme, and determined the tax treatment accordingly. The article details arguments of both sides, the tests applied by the Court (e.g. whether the printing service element is predominant), and the implications for GST classification and tax liability in similar cases involving printed materials with digital elements.