Page 121 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 607
Supply to Autonomous bodies - Printing services - Printing and sup-
ply of annual reports and receipt books - Amounted to supply of services -
Serial No. 8 of Notification No. 12/2017-C.T. (Rate) only exempts supply of
services provided by State Government to another State Government, etc., but
not to autonomous bodies - Service 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 Autonomous bodies - Printing services - Supply of log
books - Amounted to supply of goods - Log book, a register to maintain details
of movement of vehicle - Classifiable under HSN Code 4820 and covered un-
der Serial No. 154 of Notification No. 1/2017-C.T. (Rate) - Taxable at 9 per cent.
CGST and 9 per cent. SGST. [paras 10, 13]
Supply to Public and recognised book stalls - Printing services - Print-
ing and supply of text books and printed materials, Karnataka Kai-
pidi/Karnataka Gazettes and Economic Survey of Government of Karnataka -
Content provided by any of the Department of Government of Karnataka and
physical inputs including paper belong to applicant - Content does not belong
to recipient - Amounted to supply of goods - Classifiable under HSN Code
4901 and covered under Serial No. 119 of Notification No. 2/2017-C.T. (Rate) -
Said supply exempted from GST. [paras 10, 13]
Supply to public - Waste papers amounted to supply of goods - Classi-
fiable under HSN Code 4707 and covered under Serial No. 198B of Notifica-
tion No. 1/2017-C.T. (Rate) - Taxable at 2.5 per cent. CGST and 2.5 per cent.
SGST - Supply of old machinery as scarp - Amounted to supply of goods - Old
printing machinery of ferrous material intended to be sold/supplied as scrap to
be considered as Ferrous Waste and Scrap - Classifiable under HSN Code 7204
covered under Serial No. 199 of Schedule III to Notification No. 1/2017-C.T.
(Rate) - Taxable at 9 per cent. CGST and 9 per cent. SGST. [paras 10, 13]
Supply by Government - Issuance of No Objection Certificate (NOC) -
Applicant being Department of State Government of Karnataka issuing to pri-
vate individuals for ` 100 - Activity amounted to service by State Government
to individual - Said supply exempted in terms of Serial No. 9 of Notification
No. 12/2017-C.T. (Rate). [paras 10, 13]
Supply to Government - Stationery articles supplied to Government
Department - Articles purchased from registered dealers and supplied as it is
to Government Departments against orders at no profit or no loss - Applicant,
part of Government of Karnataka and does not procure any other services or
goods or both for supply/distribution of stationery items - Applicant does not
qualify to be a pure agent - Transaction exempted if Government Department
not registered - Transaction do 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 - Supply to Government Department registered under GST
amounts to supply of services - Classifiable as applicable to goods supplied
and to be taxed accordingly. [paras 10, 13]
Transportation services - Received from Goods Transport Agency
(GTA) - Recipient of services liable to tax in terms of Notification No. 13/2017-
C.T. (Rate) under Reverse Charge Mechanism - Applicable rate of GST to be
per item (iii) of Serial No. 9 of Notification No. 11/2017-C.T. (Rate) as amended
by Notification No. 20/2017-C.T. (Rate) to be at 2.5 per cent. CGST and 2.5 per

GST LAW TIMES  30th April 2020  121