Page 124 - GSTL_30th April 2020_Vol 35_Part 5

610 GST LAW TIMES [ Vol. 35
Pradhikara, Higher Education Council. These
items are charged and hence paying GST @
12%.
6 Supply of IAS, KAS Civil We are supplying to DPAR of the Government
lists of Karnataka, hence, we are claiming exemption
as we are not charging for the supplies made.
7 Supply of RTO challan We are claiming exemption as we are not
and security forms of charging for the supplies made.
Transport Department.
8 Supply of different kinds These Printed materials are supplied to one of
of Modules pertaining to the Government Departments and tax is
Department of State Ed- charged at the rate of 12% on the supplies
ucational Research and made.
Training.
9 Handbooks related to It is supplied to the Election Commission in
Election work Karnataka. We are charging and paying tax at
the rate of 12% on the supplies made to the
Election Commission.
10 Supply of Various These goods are supplied to various Govern-
Forms/Registers to ESIS ment organizations. We are charging and pay-
Medical Services, Kidwai ing tax at the rate of 12% on the supplies made.
Cancer Institute, General
Hospital, Community
Health Centre as per
their requirements.
11 Training Manuals, Jour- These goods are also supplied to many Gov-
nals, Flags & Posters, ernment Departments and also to autonomous
Karnataka Examination bodies. We are charging and paying tax at the
Information Book, rate of 12% on the supplies made to autono-
Award Certificates, MB mous bodies. However, we are claiming ex-
Books, Employment emption on the supplies made to Government
Cards, Compendiums, Departments.
Manuals, Reports of RTI,
Annual performance &
compendium, Audit ac-
counts, Receipt Books,
Challans and paper test-
ing Reports.
12 Legislative Assembly & The Printed materials are supplied to Legisla-
Council Debates, lists, tive Assembly and Legislative Councils. We are
Bills & Brochures, KCSRs claiming exemption on the supplies made to
them.
13 Supply of Government We are claiming exemption on the supplies
of Karnataka Calendars made. But a Small Portion of Calendars, Ordi-
Engagement Pads, Diary nary Diaries and Engagement Pads are Sold

GST LAW TIMES  30th April 2020  124