Page 125 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 611
to Government Depart- through Book Depots to the General Public and
ments & High Courts. collecting tax @ 12% on the sales made.
14 Envelops, various forms, On these supplies we are collecting tax at 12%
Visiting cards, Letter and paying it to the Government at the time of
heads, covers, file wrap- filing returns. On the supplies made to High
pers, invitation cards, Court, Raja Bhavans, and Secretariat Depart-
Scribbling pads, Rubber ments as we are not raising an invoice hence we
stamps and Calendars are not charging for these supplies & also
claiming exemption.
15 Main Answer Booklets, These goods are supplied to PU Board against
Additional Answer their orders. On these supplies we are calculat-
Sheets & Practical An- ing the cost incurred on the booklets and col-
swer Sheets lecting CGST & SGST at 12%.
16 Sale of waste paper, old These goods are sold through public auction as
sweepings, old & obso- scrap and tax @ 5% is collected from the suc-
lete forms & books un- cessful bidders and paid to the Department.
usable articles as waste
and sale of plates & old
machinery
17 Transportation Charges Transportation of text books & other printed
forms/PUC answer booklets are supplied to
various Departments as per the requirements.
These goods are supplied by us and we are
Paying Transportation Charges along with the
GST @ 5%.
18 Calendars to Specific Supplied to Library, RDPR and Legal Service
Departments as per their Authority-we are charging and paying tax on
Requirements the supplies made at 12%.
High Courts - We are not charging for the sup-
plies made hence we are claiming exemption
19 Economic Survey of Supplies are made on non-chargeable basis
Government of Karna- A small portion is sold through Book Depots to
taka the General Public and tax is charged at 12%.
20 Receipt Books, Meas- We are charging tax @ 12% GST on these sup-
urement Books, File plies made to Autonomous Bodies sold through
Wrappers, Log Books, our Book Depots. We are claiming exemption
Registers, Bill Forms, etc. on these materials supplied to Government De-
partments. We are also selling the same to the
public and collecting tax @ 12% GST
21 Receipt Book (KFC-1) Printed and supplied to Chamundeshwari Elec-
tricity Supply Company, Universities, Hospi-
tals, Davanagere Smart City, Electronic City
Industrial Township Authority, Legal Services
Authority, Technical Service Centre etc. and
collecting tax at 12% under GST.
GST LAW TIMES  30th April 2020  125