Page 131 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 617
requirements of the Fi-
nance Department. The
contents of the material is
provided by the Govern-
ment. Hence, this product
is categorised as Service of
printed materials.
(1) Are we eligible to
claim exemption vide Entry
8 of the Notification No.
12/2017, dated 28th June,
2017. Pl. clarify.
(2) If these printed mate-
rials are sold to the public
directly by the Applicant,
whether, the same is ex-
empted or taxable under
the GST Act.
10 Receipt Book Chamunde- Recipient The contents of the receipt
(KFC-1) shwari books is provided by Re-
Electricity cipients and the printed
Supply Receipt books are supplied
Company, to Government Depart-
Universities, ments and autonomous
Hospitals, bodies. Hence, the same is
Davanagere treated as supply of service
Smart City, and eligible for exemption
Electronic vide entry no. 8 of the Noti-
City Indus- fication No. 12/2017, dated
trial Town- 28-6-2017.
ship Author- (1) Whether this item is
ity, Legal eligible for exemption un-
Services der the GST Act or not? Pl.
Authority, clarify.
Technical
Service
Centre etc.
11 Measurement Karnataka Recipient The content is provided by
Book Neravari the Government Depart-
Nigama, ments and the supply of
PWD, Zilla printed materials is treated
Parishad, as service vide entry No. 8
Panchayat of the Notification No.
Raj Engi- 12/2017, Dated 28-6-2017.
neering Is it exempted from the
Division, levy of GST as the same is

GST LAW TIMES  30th April 2020  131