Page 130 - GSTL_30th April 2020_Vol 35_Part 5

616 GST LAW TIMES [ Vol. 35
5 Sale of waste pa- Public The goods The applicant being a Gov-
per, old sweep- are sold ernment organisation sells
ings, old & obso- through the paper waste as is where
lete forms & books public condition through the pub-
unusable articles auction lic auction is. Whether the
as waste and sale understanding of the rate
of old machinery of tax is correct or not may
please be clarified.
6 Sale of old ma- Public sold If the old machinery is sold
chinery through as scrap, what is the rate of
public tax and the entry and noti-
auction fication may please be clari-
fied
7 All stationery Government Purchased Since the stationery articles
Articles Departments from are purchased from the
Registered registered dealers and sup-
dealers & plied as it is to the Gov-
sold to ernment Departments
Govern- against the orders at no
ment profit or no Loss, such
Depart- transactions are exempted
ments as the applicant is acting
like a pure Agent. There-
fore, it is requested to clari-
fy whether it is pure Agent
transaction and eligible for
exemption. Pl. clarify
whether this transaction is
liable for tax under which
entry?
8 Transportation Private We are paying tax @ 5% on
charges paid person the transportation paid to
the private party.
(1) Are we liable to pay
tax on the transportation
charges paid to the service
provider or
(2) Can we deduct the tax
element on the transporta-
tion paid as TDS and de-
posit at the time of filing
returns?
9 Economic Survey Government Recipient The Finance Department
Government of Departments designated this work to us.
Karnataka We prepare the Economic
Survey books as per the
GST LAW TIMES  30th April 2020  130