Page 129 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 615
to another state Govern-
ment Departments Falling
under SL. No. 8 of the noti-
fication No. 12/2017. Pl
clarify.
(4) If these are considered
as goods, under which en-
try these goods are taxable
and at what is the rate of
tax of these goods under
GST.
4 Answer booklets, PU Board & The con- (1) These goods are sup-
Visiting cards, Let- Various tents given plied by the Government
ter heads, Forms, Government by the re- Press (applicant) to various
Covers, File wrap- Department, ceipient is Government Departments
pers, invitation CM office & quite in- against the orders given by
cards, Scribbling other Minis- significant them. In the circular
pads, Rubber ters offices compared No. 11/11/2017, dated
stamps Secretariats, to the con- 20th Oct., 2017, it is
High Courts, tents of clarified in para 5 that
Government goods in- “supply of printed envelops,
entities and volved. letter cards, printed boxes,
other Gov- tissues, napkins, wallpaper etc
ernment De- falling under Chapter 48/49
partments printed with design, logo etc.,
supplied by the recipient of
goods but made using physical
Inputs including paper
belonging to the printer,
predominant supply is that of
goods and the supply of
printing of the content is
ancillary to the principal sup-
ply of goods”. Since these
supplies are made by one
Government Department to
another Government
Department, whether they
are exempted under SL.
No. 150 of the Notification
2/2017, dated 28-6-2017. Pl
clarify.
(2) If they are taxable, pl.
clarify under which entry
and notification the said
goods would fall?

GST LAW TIMES  30th April 2020  129