Page 128 - GSTL_30th April 2020_Vol 35_Part 5

614 GST LAW TIMES [ Vol. 35
(2) If the said Kaipidis are
sold to public or recognised
bookstalls whether it is
treated as printed books
falling under Sl. No. 119 of
Notification No. 2/2017
and claim exemption on
such sales.
(3) If Karnataka Gazettes
are sold to public as goods
whether it is taxable under
entry No. 201 of the
schedule I of Notification
No. 1/2017, dated
28-6-2017 or exempt under
SL. No. 119 of notification
No. 2/2017, dated
28-6-2017 under the KGST
& CGST Acts. Please
clarify.
3 Annual Reports Government Recipient (1) The applicant is
Departments engaged in printing of
& Autono- Annual Reports to
mous bodies Government Departments,
like Karna- Autonomous undertakings
taka Electric- and Zilla Panchayats. The
ity Regulato- content is provided by the
ry Commis- recipients. When such an-
sion & other nual reports are sold to
Corporations Government Departments
is it an exempted service
under SL. No. 8 of notifica-
tion 12/2017. Pl clarify.
(2) If such annual reports
are sold to Government
undertakings and autono-
mous bodies, can we claim
such sales as exempted
sales under entry No. 8 of
notification No. 12/2017.
(3) The supply of annual
reports to Zilla Pancha-
yaths by the applicant is
considered as services
provided by one state
Government Departments

GST LAW TIMES  30th April 2020  128