Page 133 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 619
14 Text Books KTBS Recipient The contents of the text
book is provided by the
Government. Since the text
books are supplied to Kar-
nataka Text Books suppli-
ers to sell them on behalf of
the Government, we are
charging GST @ 12%. As
per entry No. 8 of the noti-
fication No. 12/2017, dated
28-6-2017, the printing &
supply of text books by one
Government Department to
another Government De-
partments is exempted un-
der the CGST Act and
KGST Act.
(1) Hence, it requested to
clarify whether this activity
is exempt under the CGST
& KGST Acts or not.
(2) The text books are
supplied to Recognised
book stalls to sell them to
the public on behalf of the
Government whether it is
treated as taxable or/
exempted goods or ser-
vices. If it is goods, can we
claim exemption under Sl.
No. 119 of the Notification
No. 2/2017?
(3) If these services are
taxable services, what is the
rate of tax? Pl. clarify.
15 Bus Tickets Bangalore Recipient The Logo and the content
Metro of bus tickets is provided
Transport by the receipient. Since the
Corporation contents are negligible
compared to materials, it is
treated as goods and the
tax is collected @ 12% un-
der GST Act.
(1) Pl clarify whether it is
taxable goods or service?

GST LAW TIMES  30th April 2020  133