Page 140 - GSTL_30th April 2020_Vol 35_Part 5

626 GST LAW TIMES [ Vol. 35
8.24 Issue No. 16 :
This issue is related to printing & supply of Log Books to Karnataka
PWD, Karnataka Kolageri Abhivruddi mandali, Karnataka State Aids Prevention
Society, Karnataka Vasathi Shikshana Samsthe, Karnataka Sarvajanika Arogya
Samsthe. The Log books are supplied to various Government Departments and
the contents are provided by Government Departments. The applicant contends
that since the contents are negligible compared to the materials used, the activity
amounts to supply of goods and also states that, at present, they are claiming
exemption on the supply of these goods to KPWD. However, they are collecting
tax @ 12% on the sale made to Autonomous bodies. In this regard, the applicant
raises the following 3 questions.
(31) Whether these are taxable or exempted goods/services?
(32) If these are taxable under which entry these are taxable?
(33) Since these materials are supplied by one Government Department
to another department or Autonomous bodies controlled by the
Government, can we claim exemption on the supply of these mate-
rials?
9. It could be seen from above that some questions are repetitive in na-
ture as they are in relation with different printed materials such as text books &
other printed material, Karnataka Kaipidis, Karnataka gazettes, Annual reports,
Economic Survey of Government of Karnataka, etc., Therefore we examine and
divide the questions into the following categories.
Supply to Various Departments of Government of Karnataka
(a) Printing & supply of Text books/Karnataka Kaipid-
is/Karnataka Gazettes/Annual Reports & Economic Survey
of Government of Karnataka to various Departments, where
the content is provided by any of the department of Govern-
ment of Karnataka. (Service)
(b) Printing & supply of Answer sheets/visiting cards/letter
heads/forms/covers/file wrappers/invitation cards/scribb-
ling pads/rubber stamps/receipt books/measurement books
& log books to various Departments, where the content is
provided by any of the department of Government of Karna-
taka (goods).
Supply to Autonomous bodies
(c) Printing & supply of Annual Reports to Autonomous bodies,
where the content is provided by the recipient, (service)
(d) Printing & supply of Receipt books & Log books to Autono-
mous bodies, where the content is provided by the recipient
(Goods)
Supply to Public & Recognised Book Stalls
(e) Printing & supply of Text books/Karnataka Kaipid-
is/Karnataka Gazettes & Economic Survey of Government of
Karnataka to Public & recognised book stalls, where the con-
tent is provided by any of the department of Government of
Karnataka. (Goods)

GST LAW TIMES  30th April 2020  140