Page 136 - GSTL_30th April 2020_Vol 35_Part 5

622 GST LAW TIMES [ Vol. 35
8.9 Issue No. 1
The applicant raised the following 3 questions with regard to printing of
text books & printed material.
(1) Whether the activity of printing & supply of text books & printed
materials, provided by the applicant to various Departments of
Government of Karnataka, is entitled to exemption under Entry No.
8 of the Notification No. No. 12/2017-Central Tax (Rate), dated 28-
6-2017, read with para 4 of the Circular No. 11/11/2017-GST, dated
20-10-2017?
(2) If the text books are supplied to public or recognised book stalls,
whether it is treated as taxable/exempted goods or services. 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?
8.10 Issue No. 2
This issue is related to printing of Karnataka Kaipidi/Karnataka
Gazzettes, of the contents provided by the recipient. This transaction is between
the applicants (one Government Department) to another Government Depart-
ment. The applicant raised the following 3 question in this regard.
(4) Whether the service of printing & supply of Karnataka Kai-
pidi/Karnataka Gazettes, provided by the applicant amounts to be
services provided by one Government Department to another? If so,
whether the said supply is exempted as per Entry No. 8 of the Noti-
fication No. 12/2017-Central Tax (Rate), dated 28-6-2017?
(5) Whether the supply of said Karnataka Kaipidis to public or recog-
nised bookstalls be treated as supply of printed books and qualifies
for exemption under Sl. No. 119 of Notification No. 2/2017-Central
Tax (Rate), dated 28-6-2017?
(6) If Karnataka Gazettes are sold to public as goods whether it is taxa-
ble under Entry No. 201 of the schedule I of Notification No.
1/2017, dated 28-6-2017 or exempt under SL. No. 119 of Notification
No. 2/2017, dated 28-6-2017 under the KGST & CGST Acts?
8.11 Issue No. 3
This issue is related to printing of Annual Reports to Government de-
partments, autonomous undertakings and Zilla panchayats. The content is pro-
vided by the recipients. In this regard the applicant raised the following 4 ques-
tions.
(7) When such annual reports are sold to Government departments is it
an exempted service under SL. No. 8 of Notification 12/2017?
(8) If such annual reports are sold to Government undertakings and au-
tonomous bodies, can we claim such sales as exempted sales under
Entry No. 8 of Notification No. 12/2017?
(9) Whether the supply of annual reports to Zilla Panchayaths by the
applicant is considered as services provided by one state Govern-
ment Department to another State Government Departments & ex-
empted under SL. No. 8 of the notification No. 12/2017?

GST LAW TIMES  30th April 2020  136