Page 134 - GSTL_30th April 2020_Vol 35_Part 5

620 GST LAW TIMES [ Vol. 35
(2) At what rate and un-
der which entry these
goods/services are taxable?
16 Log Books Karnataka, The Log books are supplied
PWD, to various Government
Karnataka Departments and the con-
Kolageri tents are provided by Gov-
Abhivruddi ernment Departments.
mandali, Since the contents are neg-
Karnataka ligible compared to the ma-
State Aids terials used, these are treat-
Prevention ed as goods. We are claim-
Society, Kar- ing exemption on the sup-
nataka Vasa- ply of these goods KPWD.
thi Shik- However, we are collecting
shana Sam- tax @ 12% on the sale made
sthe, Karna- to Autonomous bodies.
taka Sarva- (1) Pl clarify whether the-
janika Arog- se are taxable or exempted
ya Samsthe. goods/services?
(2) If these are taxable
under which entry these
are taxable?
(3) Since these materials
are supplied by one Gov-
ernment Department to
another Department or au-
tonomous bodies con-
trolled by the Government,
can we claim exemption on
the supply of these materi-
als?

Personal Hearing
7. Sri. Y.C. Shiva Kumar, Advocate and duly authorised representative
of the applicant appeared for personal hearing proceedings held on 21-11-2019 &
reiterated the facts narrated in their application.
8. Findings & Discussion :
8.1 We have considered the submissions made by the Applicant in their
application for advance ruling as well as the submissions made by Sri. Y.C. Shiva
Kumar, duly authorised representative of the applicant during the personal hear-
ing. We have also considered the issues involved, on which advance ruling is
sought by the applicant, and relevant facts.
8.2 At the outset, we would like to state that the provisions of both the
CGST Act and the KGST Act are the same except for certain provisions. There-
fore, unless a mention is specifically made to such dissimilar provisions, a refer-

GST LAW TIMES  30th April 2020  134