Page 126 - GSTL_30th April 2020_Vol 35_Part 5

612 GST LAW TIMES [ Vol. 35
22 Measurement Book Printed and supplied to Karnataka Neravari
Nigama, PWD, Zilla Parishad, Panchayat Raj
Engineering Division, Grameena Drinking Wa-
ter and Nyrmalya, NIMHNS, Shishu Abhivru-
dhi Yojane, Karnataka Maha Risha Valamiki
Parishishta Pangadagala Abhivrudhi Niyami-
tha & collecting tax at 12%.
23 Indian Law Reports We are Claiming Exemption on these Supplies
High Court of Karnataka as they are Supplied at Free of Cost.
24 Karnataka Gazette We Issue NOC’S to Private Person’s for Change
of Name at Rs. 100 for which we do not charge
GST hence claiming Exemption.
25 Text Books Printed and supply to KTBS for which we are
charging GST @ 12%.
26 Bus Tickets Printed and supply to Bangalore Metro
Transport Corporation for which we are charg-
ing GST @ 12%.
27 Log Books Printed and supplied to Karnataka, PWD, at
free of cost. However, tax at 12% is collected on
the supplies made to Karnataka Kolageri Ab-
hivruddi mandali, Karnataka State Aids Pre-
vention Society, Karnataka Vasathi Shikshana
Samsthe, Karnataka Sarvajanika Arogya
Samsthe.

6. In view of the above, the applicant sought for advance ruling in re-
spect of the following questions along with their Interpretation of Law to the said
questions.

Sl. Nature of Supply Recipient Content Questions & interpretation
No. provider of Law
1 Printing & Supply Government Recipient (1) The Applicant is
of State Budget Department, engaged in rendering the
Documents, Print- Recognised services of Printed
ing of Text books Book sellers materials & printing of text
to Government books to various Govern-
departments, ment Departments. The
Training manuals, contents of the printed
other books, cal- material is provided by
endars, Journals, recipients. As per the
Flags & posters, circular No. 11/11/2017,
Karnataka Exami- dated 20th Oct., 2017 it is
nation Authority clarified in para 4 that
Information Book, “where the supply of printing
other Forms, [if the content is supplied by
Award certificates, the recipient of supply] is the
Measurement principal supply and therefore
GST LAW TIMES  30th April 2020  126