Page 139 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 625
material (Law Reports), at free of cost. In this regard, the applicant raises the fol-
lowing question.
(22) Whether the aforesaid supply qualifies to be supply of service & is
entitled for exemption under Entry No. 8 of the Notification No.
12/2017-Central Tax (Rate), dated 28-6-2017?
8.21 Issue No. 13 :
This issue is related to issuance of No Objection Certificates (NOCs) to
Private Persons for Change of Name, at Rs. 100, for notifying the said change of
name in the Karnataka Gazette. The applicant states that at present they are not
charging any GST, on the said amount collected and the contents are provided
by the recipient. In this regard, the applicant raises the following 3 questions.
(23) Whether the aforesaid activity amounts to supply of goods or ser-
vices & are exempted under the Act?
(24) If the activity amounts to supply of goods & the said supply is taxa-
ble then what is the rate of tax of GST and the relevant Notification
& entry number?
(25) If the activity amounts to supply of services & are taxable then what
is the rate of tax of GST and the relevant Notification & entry num-
ber?
8.22 Issue No. 14 :
This issue is related to supply of text books, printed by the applicant un-
der the orders of Government of Karnataka, to the Karnataka Text Books Suppli-
ers. The contents of the text book is provided by the Government of Karnataka.
The applicant states that at present they are charging GST @ 12%, as the text
books are supplied to Karnataka Text Books suppliers to sell them on behalf of
the Government. Further as the applicant contends that per Entry No. 8 of the
Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, the printing &
supply of text books by one Government Department to another Government
Department is exempted under the CGST Act and KGST Acts. In this regard the
applicant raised the following 3 questions.
(26) Whether the aforesaid activity is exempted under the CGST &
KGST Acts or not?
(27) 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 tax-
able or exempted goods or services. If it is goods, can we claim ex-
emption under Sl. No. 119 of the Notification No. 2/2017?
(28) If these services are taxable services, what is the rate of tax?
8.23 Issue No. 15 :
This issue is related to printing & supply of bus tickets to the BMTC,
Bengaluru. The Logo and the content of bus tickets is provided by the recipient.
The applicant contends that the contents are negligible compared to materials,
the activity qualifies to be treated as goods and states that they are collecting GST
@ 12%, at present. In this regard, the applicant raises the following 2 questions.
(29) Whether the aforesaid supply qualifies to be supply of taxable
goods or services?
(30) What is the rate of tax & under which entry these goods/services
are taxable?
GST LAW TIMES  30th April 2020  139