Page 123 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 609
available in print version manually and also published electronically in the web
site www.gazette.kar.nic.in.
5. The following goods are printed and supplied by the Applicant to
various Government Departments and Government undertakings in the State of
Karnataka on their request for supply. The details, as furnished by the applicant
are as under :

Sl. Nature of Supply Applicants facts of the case
No.
1 Printing & Supply of We are claiming exemption on Printing & Sup-
State Budget Documents ply of Budget documents to Government of
Karnataka.
2 School Text Books We are claiming exemption on the Sale of text
books to various Government Departments and
claiming exemption on the grounds that it is a
sale of text books through Book Depots, Karna-
taka Text Book Society & PU Board. However,
we are paying taxes on the sale of Text books to
Recognized Book sellers @ 12%.
(a) Free Text Books-: Since we supplying the
textbooks to Government Departments, we are
not raising invoice to the Department but the
same is supplied through delivery challan,
hence we are claiming exemption.
(b) Sale of Text Books to Public-: In this case
we are raising an invoice, hence we are charg-
ing tax @ 12% & Paying it.
3 Karnataka State Gazette We are supplying these goods to different Gov-
and Extraordinary ernment Departments and a small portion is
Gazette sold to the General public who have subscribed
for it. We are collecting tax on the Printed mate-
rials sold to the Public @ 12%.
4 Proceedings and other We are claiming exemption on printing & sup-
publications of ply of proceedings and publications supplied to
Karnataka Legislative Karnataka Legislative Assembly and Legisla-
Assembly and Karnataka tive Council of Government of Karnataka.
Legislative Council.
5 Annual Reports, Annual We are charging & paying tax @ 12% on the
Administrative Reports supply of Annual Reports to the Government
& Performance Budget organization and also supplies as Printed mate-
Reports to Government rial to Autonomous bodies like BRTS Company,
& Government undertak- Hubli-Dharwad Karnataka Electricity Regulato-
ings ry Commission, Chamundeshwari Electricity
Supply Company, Power Company of Karna-
taka Limited, BESCOM/HESCOM/MESCOM/
KPTCL, Udupi/Bellary Nagarabhivrudi

GST LAW TIMES  30th April 2020  123