Page 152 - GSTL_16 April 2020_Vol 35_Part 3

366 GST LAW TIMES [ Vol. 35
2020 (35) G.S.T.L. 366 (A.A.R. - GST - W.B.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
WEST BENGAL
Ms. Susmita Bhattacharya, Member (CGST) and
Shri Parthasarathi Dey, Member (SGST)
IN RE : SWAPNA PRINTING WORKS PVT. LTD.
Order No. 45/WBAAR/2019-20, dated 6-3-2020 in Case No. 51/2019
Printing Services on contents supplied by other party - Composite
supply - Taxability as services - Applicant is printing booklets classifiable un-
der Tariff Heading 4901, contents of booklets being supplied by a party abroad
- After printing, these printed booklets being supplied to various recipients in
India - Since, physical inputs viz. paper, ink, etc., is being supplied by appli-
cant himself, it is a composite supply - As clarified in C.B.I. & C. Circular No.
11/11/2017-GST, dated 20-10-2017, supply of printing services is predominant
supply in such cases and such supplies are supply of services and not of goods
- Accordingly aforesaid service classifiable under SAC 9989 and taxable ac-
cordingly under S. No. 27(i) of Notification No. 11/2017-C.T. (Rate) - Section 9
of Central Goods and Services Tax Act, 2017. [paras 3.1, 3.2, 3.3, 4]
Printed booklets - Place of supply - Printing of booklets being a com-
posite supply with predominant supply of services, place of supply would be
place of supply of printing services, i.e., place at which printed booklets are
delivered - Section 13 of Integrated Goods and Services Tax Act, 2017. [para 3.3]
Recipient of services under GST - Consideration payer not necessarily
recipient - Notwithstanding that consideration for composite supply of print-
ing services is being made by a party located abroad, since actual supply of
printed booklets is being made at different destinations in India, persons re-
ceiving these booklets are recipient of services as an Agent and are thus cov-
ered as recipient - Section 2(93) of Central Goods and Services Tax Act, 2017.
[paras 3.4, 3.5]
Ruling in favour of department
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 11/11/2017-GST, dated 20-10-2017 ......................................................... [Para 3.1]
REPRESENTED BY : Shri Indranil Das, Chartered Accountant, for the As-
sessee.
[Order]. - Admissibility of the Application :
1.1 The Applicant, stated to be engaged primarily in the business of
printing, seeks a ruling on whether the activities undertaken by procuring orders
from a foreign buyer to print texts and thereafter deliver them to various places
in India is a taxable transaction. Advance Ruling is admissible on this question
under Section 97(2)(e) of the GST Act.
1.2 The Applicant further submits that the question raised in the Appli-
cation is neither decided by nor pending for decision before any authority under
any provisions of the GST Act. The officer concerned raises no objection to the
admission of the Application. The Application is, therefore, admitted.

GST LAW TIMES  16th April 2020  272