Page 127 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 613
Book, Employment such supplies would
Cards, Compendi- constitute supply of service
um, manuals, Re- falling under heading 9989 of
ports (RTI, Annual the scheme of classification of
& Performance & services”. As per entry No. 8
Compendium) of the notification No.
Audit accounts, 12/2017, dated 28-6-2017,
Annual & Perfor- the printing & supply of
mance, Compen- text books by one
dium, Receipt Government Department to
Books, Challans, another Government
Paper Testing Re- Department is exempted
ports, Legislative under the CGST Act and
Assembly & Coun- KGST Acts. Hence, it
cil Debates, Lists, requested to clarify wheth-
Bills & Brochures, er this activity is exempt
Various Types of under the CGST & KGST
Registers & Forms, Acts or not.
Karnataka Civil (2) If the text books are
Service Rules. supplied to public or rec-
ognised book stalls, wheth-
er it is treated as taxa-
ble/exempted goods or
services. If it is goods, can
we claim exemption under
Sl. No. 119 of the Notifica-
tion No. 2/2017
(3) If these services are
taxable services, what is the
rate of tax?
2 Karnataka Kaipidi, Karnataka Recipient (1) The applicant is en-
Karnataka Gazette Government gaged in printing of Karna-
Departments taka Kaipidis/Karnataka
& Karnataka Gazettes from the contents
Gazettee provided by the receipient
Department to whom the supply is to be
made. This service is pro-
vided by one Government
Department to another
Government Department.
Hence, it is exempted as
per entry No. 8 of the noti-
fication No. 12/2017, dated
28-6-2017. It may be clari-
fied.

GST LAW TIMES  30th April 2020  127