Page 120 - GSTL_30th April 2020_Vol 35_Part 5

606 GST LAW TIMES [ Vol. 35
vidual residents are on the basis of per square feet (size of the flat),
instead of per tanker of water, which is similar to the collection of
maintenance charges collected by the Resident Welfare Association
(RWA).
(n) In view of above it is quite evident that supply of water in Contract-
II and supply of maintenance services in Contract-I are to the same
society (RWA) and relevant to each other, hence there appears no
case of direct supply of water by the applicant to the individual res-
idents of the society (RWA).
6. In view of the forgoing, we rule as follows :-
RULING
7. Contract-I and Contract-II appears to be directly linked with each
other as there is no case of direct supply of water by the applicant to the individ-
ual residents of the society therefore the applicant is required to pay GST as ap-
plicable on Contract-I.

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2020 (35) G.S.T.L. 606 (A.A.R. - GST - Kar.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. Ravi Prasad M.P., Member (State Tax) and Shri Mashhood ur Rehman
Farooqui, Member (Central Tax)
IN RE : DEPARTMENT OF PRINTING, STATIONERY AND
PUBLICATIONS
Advance Ruling No. KAR ADRG 11/2020, dated 18-3-2020
Printing services to Government - Printing and supply of text books
and printed materials, Karnataka Kaipidi, annual reports, receipt books,
measurement books and log books - Supply to Government Department not
registered under GST - Exempted transaction and not qualify as supply under
Section 7(1)(a) of Central Goods and Services Tax Act, 2017 and Karnataka
Goods and Services Tax Act, 2017 - Not taxable - Supply to Government De-
partment registered under GST amount to supply of services - Classifiable
under SAC 9989 and covered under Serial No. 27 of Notification No. 11/2017-
C.T. (Rate) - Taxable at 6 per cent. CGST and 6 per cent. SGST. [paras 10, 13]
Supply to Government - Printing services - Printing and supply of an-
swer booklets, Visiting cards, Letterheads, Forms, Covers, File wrappers, invi-
tation cards, Scribbling pads, Rubber stamps - Supply to Government De-
partment not registered under GST - Exempted transaction does not qualify as
supply under Section 7(1)(a) of Central Goods and Services Tax Act, 2017 and
Karnataka Goods and Services Tax Act, 2017 - Not taxable - Supply to Gov-
ernment Department registered under GST amount to supply of goods - Clas-
sifiable under HSN Code 4817 and covered under Serial Nos. 152 and 154 of
Notification No. 1/2017-C.T. (Rate) - Taxable at 9 per cent. CGST and 9 per
cent. SGST. [paras 10, 13]

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