Page 16 - GSTL_16 April 2020_Vol 35_Part 3

xiv GST LAW TIMES [ Vol. 35
Printing Services on contents supplied by other party - Composite supply -
Taxability as services - Applicant is printing booklets classifiable under
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 applicant 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 accordingly under S. No. 27(i) of
Notification No. 11/2017-C.T. (Rate) - Section 9 of Central Goods and
Services Tax Act, 2017 — In Re : Swapna Printing Works Pvt. Ltd. (A.A.R. - GST -
W.B.) ......................................... 366
Property’s development, classification and rate of GST - See under
CONSTRUCTION SERVICES ........................... 354
Race Clubs providing infrastructure facility to book makers for betting, etc.,
fee and commission leviable to Service Tax under BSS - See under
BUSINESS SUPPORT SERVICE (BSS) ....................... 289
Rate of GST on activity of development of property - See under
CONSTRUCTION SERVICES ........................... 354
— on composite supply of printing services - See under PRINTING
SERVICES ...................................... 366
Recipient of services under GST - Consideration payer not necessarily
recipient - Notwithstanding that consideration for composite supply of
printing services is being made by a party located abroad, since actual
supply of printed booklets is being made at different destinations in
India, persons receiving these booklets are recipient of services as an
Agent and are thus covered as recipient - Section 2(93) of Central Goods
and Services Tax Act, 2017 — In Re : Swapna Printing Works Pvt. Ltd. (A.A.R. - GST
- W.B.) ......................................... 366
REFUND/REFUND CLAIM :
— Cenvat credit on input services used in export of output services in pre-
GST regime, i.e., January, 2017 to June, 2017 and carried forward in
TRAN-1 under GST - Since filing of ST-3 return done away with
introduction of GST, failure to debit Cenvat amount at the time of
claiming its refund as required under condition 2(h) of Notification No.
27/2012-C.E. (N.T.) cannot be a ground for rejecting such refund claim
when assessee reversed said amount in GSTR-3B filed for the month of
April, 2018 - Rule 5 of Cenvat Credit Rules, 2004 and Section 142(3) of
Central Goods and Services Tax Act, 2017 — Global Analytics India Pvt. Ltd. v.
Commr. of GST & C. Ex., Chennai (Tri. - Chennai) ...................... 297
— of GST with interest collected again on release of already tax paid goods
detained for vehicle found at wrong destination - See under
DETENTION .................................... 257
Release of goods - Vehicle found in wrong destination, detention of tax paid
goods not sustainable, tax paid again for getting release of goods to be
refunded - See under DETENTION ........................ 257
Renting of Immovable Property Service, royalty charges collected from
caterers operating in club premises leviable to Service Tax - See under
DEMAND ...................................... 289

GST LAW TIMES  16th April 2020  136