Page 138 - GSTL_30th April 2020_Vol 35_Part 5

624 GST LAW TIMES [ Vol. 35
(16) Is the Applicant liable to pay tax on the transportation charges paid
to the service provider?
(17) Can the Applicant deduct the tax element on the transportation
paid as TDS and deposit at the time of filing returns?
8.17 Issue No. 9 :
This issue is related to printing of Economic Survey of Government of
Karnataka. The Finance Department designated this work to the applicant & they
prepare the Economic Survey books as per the requirements of the Finance De-
partment. The contents of the material is provided by the Government of Karna-
taka & hence, this product is categorised as Service of printed materials. In this
regard, the applicant raises the following 2 questions.
(18) Whether the aforesaid transaction of printing & supply of Economic
Survey books to Government of Karnataka is entitled for exemption
vide Entry 8 of the Notification No. 12/2017-Central Tax (Rate),
dated 28-6-2017.
(19) If the aforesaid printed materials are sold to the public directly by
the Applicant, whether, the same is exempted or taxable under the
GST Act?
8.18 Issue No. 10 :
This issue is related to printing & supply of receipt books (KFC-1) to
Chamundeshwari Electricity Supply Company, Universities, Hospitals, Da-
vanagere Smart City, Electronic City Industrial Township Authority, Legal Ser-
vices Authority, Technical Service Centre etc., The contents of the receipt books is
provided by recipients and the printed receipt books are supplied to Govern-
ment Departments and Autonomous bodies. The applicant contends that the
supply of receipt books is treated as supply of service and eligible for exemption
vide Entry No. 8 of the Notification No. 12/2017, dated 28-6-2017 and raises the
following question.
(20) Whether the aforesaid supply of receipt books, to Government De-
partments & Autonomous bodies, is eligible for exemption under
the GST Act or not?
8.19 Issue No. 11 :
This issue is related to printing & supply of measurement books to Kar-
nataka Neravari Nigama, PWD, Zilla Parishad, Panchayat Raj Engineering Divi-
sion, Grameena Drinking Water and Nyrmalya, NIMHNS, Shishu Abhivrudhi
Yojane, Karnataka Maha Risha Valamiki Parishishta Pangadagala Abhivrudhi
Niyamitha, for which the content is provided by the Government Departments.
The applicant raises the following question in this regard.
(21) Whether the supply of printed materials (measurement books) qual-
ifies to be supply of service & is exempted vide Entry No. 8 of the
Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, when
the same is supplied by one Government Department to another
Government Department?
8.20 Issue No. 12 :
This issue is related to printing & supply of Indian Law Reports to the
Hon’ble High Court of Karnataka. The contents of the Law reports are provided
by the Hon’ble High Court of Karnataka. The applicant supplies the said printed

GST LAW TIMES  30th April 2020  138