Page 141 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 627
Miscellaneous Supplies
(f) Supply of waste paper, old sweepings, old & obsolete forms
and books, unusable articles as waste.
(g) Supply/sale of old machinery as scrap
(h) Supply of Stationery articles to Government Departments
(i) Taxability of Transportation charges paid by the Applicant
(j) Printing & Supply of “Indian Law Reports” to the Hon’ble
High Court of Karnataka
(k) Issuance of No Objection Certificate (NOC) to private per-
sons, for change of name
(l) Printing & Supply of Bus Tickets to BMTC, Bengaluru.
10. We proceed to examine & take up each category, one at a time, in
the following paras.
(a) Supply of Service to Various Departments of Government of Karna-
taka :
This category covers the questions Bearing Numbers 1, 4, 7, 9,
18, 20, 21, 26, 31, 32 & 33 as mentioned above. In all these questions
the applicant is engaged in printing of text books & printed materi-
al/Annual Reports/receipt books/measurement books & log books;
content is provided by any of the Department of Government of
Karnataka; physical inputs including paper belong to the applicant.
The printing of books/annual reports and like, where content is sup-
plied by the persons who owns the usage rights to the intangible inputs,
while the physical inputs including paper used for printing belong to the
printer would constitute a composite supply, where the principal supply is
that of supply of printing service and merits classification under SAC 9989,
in terms of Para 4 of the Circular No. 11/11/2017-GST, dated 20-10-2017.
In the instant case the applicant being Government Press, estab-
lished by the Government of Karnataka, under the control and su-
pervision of Primary & Secondary Education Secretariat and since
does not have an independent existence, whatsoever, from the Gov-
ernment of Karnataka becomes part of Government of Karnataka.
Further the provider of the content is also another Department of
same Government of Karnataka. Therefore the activity is between
the two/more departments of the same Government of Karnataka
and hence there is no distinct supplier/recipient, either real or
deemed, involved in the transactions, as contemplated under the
GST Acts.
Now proceed to examine whether the instant activity of print-
ing and supply of text books & printed material/Annual Re-
ports/receipt books/measurement books & log books to other de-
partments of same Government of Karnataka, who have not ob-
tained separate registration under the GST Act, amounts to supply in
terms of Section 7(1)(a) of the CGST Act, 2017 or not.
Section 7(1)(a) of the CGST Act, 2017 stipulates that any transac-
tion must consists of following three components to get qualify as
‘supply’.
GST LAW TIMES  30th April 2020  141