Page 122 - GSTL_30th April 2020_Vol 35_Part 5

608 GST LAW TIMES [ Vol. 35
cent. SGST - Services received from service providers other than GTA and
courier agency - Classifiable under SAC 9965 covered under Serial No. 18 of
Notification No. 12/2017-C.T. (Rate) - Recipient not liable to pay GST. [paras 10,
13]
Supply to High Court - Printing and supply of Law reports by Gov-
ernment press - High Court not business entity as defined under Section 2(84)
of Central Goods and Services Tax Act, 2017 - 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 as no consideration in-
volved - Not taxable in terms of Serial No. 6 of 18 of Notification No. 12/2017-
C.T. (Rate). [paras 10, 13]
Printing and supply of bus ticket - Supply to Transport Corporation
(BMTC) - Content provided by recipient and physical inputs including paper
belonged to applicant - Activity amounted 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]
Ruling partly in favour of assessee
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 11/11/2017-GST, dated 20-1-2017 ......................................[Paras 8.3, 8.4, 8.9, 10]
REPRESENTED BY : Shri Y.C. Shivakumar, Authorised Representative,
for the Assessee.
[Order]. - M/s. Department of Printing, Stationery & Publications, 8th
Mile, Mysore Road, R.V. College Post, Bengaluru-560059 bearing GSTIN :
29AAAGD1421R1Z9 have filed an application for Advance Ruling under Section
97 of CGST Act, 2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of
CGST Rules, 2017 & KGST Rules, 2017, in Form GST ARA-01 discharging the fee
of Rs. 5,000/- each under the CGST Act and the KGST Act.
2. The applicant, (The Govt. Press) is an organization, established by
Govt. of Karnataka under the control and supervision of the Primary and Sec-
ondary Education Secretariat to cater to the Printing and Stationery requirements
of the State Government offices namely Governor’s Office, Legislature, Govern-
ment Secretariat, High Court, and Other Government Departments.
3. The printing and stationery requirements of Government owned
bodies are also taken care of by the Applicant on chargeable basis. Applicant also
engaged in selling of the Government Publications to General Public through a
network of Book Depots. The Applicant has also extended its technical assistance
to various other Departments whose printing works, are being executed by the
private printers. Besides this they also undertake the Printing Works and Supply
of Stationery to Government of India Departments namely Chief Election Com-
missioner Office, Census Department etc., on chargeable basis.
4. The Applicant also executes the printing and sale text books as per
the indents placed by the Karnataka Text Book Society. The sale of text books are
being executed on chargeable basis while the free text books are printed and
supplied at free of cost. Steps are being taken for the printing & sale of Pre-
University Text Books of smaller quantity through the Book Depots. This de-
partment is headed by the Director who is also the Compiler of Karnataka Ga-
zette. The Gazettes are being published regularly and the Extraordinary Gazettes
are also published as and when the necessity arises and these Gazettes are made

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