Page 13 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] INDEX - 30th April, 2020 xi
only from search and seizure operations but also on the basis of
explanation submitted by suspects pursuant to summons served upon
them - Issue regarding reliability of search and seizure operation
memorandums, in absence of public witness to be examined at stage of
trial - Contention that in absence of complaint from those firms whose
papers were found no FIR ought to be registered not tenable as such
firms were found non-existent - Specific order under GST Code not
required - FIR disclosing commission of cognizable offence and not to be
quashed - Sections 67, 122 and 132 of Central Goods and Services Tax
Act, 2017 - Section 482 of Code of Criminal Procedure, 1973 — Shahzad
Alam v. State of U.P. (All.) ................................ 529
Printed log book’s supply to Autonomous bodies, classification and rate of
GST thereon - See under SUPPLY ......................... 606
Printing and supply of bus ticket - Supply to Transport Corporation (BMTC)
- Content provided by recipient and physical inputs including paper
belonged to applicant - Activity amounted to supply of services -
Classifiable under SAC 9989 and covered under Serial No. 27 of
Notification No. 11/2017-C.T. (Rate) - Taxable at 6 per cent. CGST and 6
per cent. SGST — In Re : Department of Printing, Stationery and Publications (A.A.R. -
GST - Kar.) ....................................... 606
— of Law reports by Government press to High Court, GST not leviable - See
under SUPPLY ................................... 606
— of text books and printed materials to Government when amounting to
supply/not amounting to supply - See under PRINTING SERVICES ..... 606
Printing of booklets, cards, letter, heads etc. for Government, taxability
thereof - See under SUPPLY ............................ 606
Printing services supplied to autonomous bodies, classification and rate of
GST - See under SUPPLY ............................. 606
— to Government - Printing and supply of text books and printed materials,
Karnataka Kaipidi, annual reports, receipt books, measurement books
and log books - Supply to Government Department not registered under
GST - Exempted transaction and not qualify as supply under Section
7(1)(a) of Central Goods and Services Tax Act, 2017 and Karnataka Goods
and Services Tax Act, 2017 - Not taxable - Supply to Government
Department registered under GST amount to supply of services -
Classifiable under SAC 9989 and covered under Serial No. 27 of
Notification No. 11/2017-C.T. (Rate) - Taxable at 6 per cent. CGST and 6
per cent. SGST — In Re : Department of Printing, Stationery and Publications (A.A.R. -
GST - Kar.) ....................................... 606
Rate of duty on removal of Cenvatable capital goods to sister unit - See
under CENVAT CREDIT ............................. 576
Rate of GST on contribution made to DMF, NMET and GMOPFT on mining
lease - See under MINING LEASE ........................ 590
— on GTA services received by Government - See under
TRANSPORTATION SERVICES ......................... 606
— on printed material supplied to Government - See under SUPPLY ....... 606
— on printing services supplied to Autonomous bodies - See under SUPPLY . . 606
— on printing services supplied to Government - See under PRINTING
SERVICES ...................................... 606

GST LAW TIMES  30th April 2020  13