Page 137 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 623
(10) If these are considered as goods, under which entry these goods are
taxable and at what is the rate of tax of these goods under GST?
8.12 Issue No. 4 :
This issue is related to printing & supply of Answer booklets, Visiting
cards, Letter heads, Forms, Covers, File wrappers, invitation cards, Scribbling
pads, and Rubber stamps. The applicant raised the following 2 questions, in this
regard.
(11) Whether the aforesaid items that are supplied by the Government
Press (applicant) to various Government departments, against the
orders given by them, amounts to supply of goods, in terms of para
5 of Circular No. 11/11/2017, dated 20-10-2017? If so, whether the
said supply is entitled for exemption under Sl. No. 150 of the Notifi-
cation 2/2017-Central Tax (Rate), dated 28-6-2017?
(12) What is the relevant notification & entry number therein, if the
aforesaid goods are taxable?
8.13 Issue No. 5 :
This issue is related to sale of waste paper, old sweepings, old & obsolete
forms & books, unusable articles as waste and sale of old machinery. The appli-
cant being a Government organisation sells the paper waste in as is where condi-
tion through public auction. In this regard the applicant raised the following
question.
(13) Whether the applicant’s understanding of rate of tax (GST) of 5% is
correct or not, on sale of waste paper?
8.14 Issue No. 6 :
This issue is related to sale of old machinery as scrap. The applicant fur-
ther states that the old machinery, if sold in the same form, is taxable @ 18% GST,
in terms of Sl. No. 335 of Schedule III of CGST Act, 2017. The applicant raises the
following question, with regard to sale of old machinery as scrap.
(14) What is the rate of GST applicable, if old machinery is sold as scrap
& what is the relevant notification number and entry number there-
in?
8.15 Issue No. 7 :
This issue is related to stationery articles, purchased by the applicant
from the registered dealers and supplied as it is to the Government departments
against the orders, at no profit or no loss. The applicant claims that such transac-
tions are exempted as the applicant is acting as a pure Agent. Thus the applicant
raised the following question in this regard.
(15) Whether the aforesaid transaction/activity qualifies to be a Pure
Agent transaction and eligible for exemption? If not, what is the rate
of tax & relevant entry & Notification under which this transaction
is liable for tax?
8.16 Issue No. 8 :
This issue is related to the transportation charges paid by the applicant.
The applicant pays the transportation charges for supply of text books to various
Government Departments & also to the recognised book sellers. At present the
applicant is paying tax @ 5% on the transportation paid to the private party. In
this regard the applicant raised the following 2 questions.
GST LAW TIMES  30th April 2020  137