Page 144 - GSTL_30th April 2020_Vol 35_Part 5

630 GST LAW TIMES [ Vol. 35
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.
The applicant states that they are charging @ 12% on the supply
of Annual Reports & Receipt Books to Autonomous bodies, at pre-
sent. However, they contend that the impugned supply is entitled
for exemption under Entry No. 8 of the Notification No. 12/2017-
Central Tax (Rate), dated 28-6-2017, which exempts only the supply
of services provided by the State Government to another State Gov-
ernment etc., but not to the autonomous bodies. Thus the said entry
is not relevant to the instant issue & the exemption is not available to
the applicant and hence the impugned supply is exigible to tax.
The impugned supply is that of services, classified under SAC
9989 and attracts 12% GST, in terms of Sl. No. 27 of Notification No.
11/2017-Central Tax (Rate), dated 28-6-2017.
(d) Supply of Goods to Autonomous bodies :
This category covers questions bearing Numbers 31, 32 & 33,
which deals with Printing & Supply of Log Books to autonomous
bodies i.e. Karnataka Kolageri Abhivruddi Mandali, Karnataka State
Aids Prevention Society, Karnataka Vasathi Shikshana Samsthe,
Karnataka Sarvajanika Arogya Samsthe; content is provided by Gov-
ernment of Karnataka; physical inputs including paper belong to the
applicant.
In the instant case, the applicant is engaged in supply of Log
Books to autonomous bodies, where the content is not provided by
the recipient but provided by any of the department of Government
of Karnataka. The applicant supplies the Log Books itself out of the
readily available stock and hence supply of the said items amounts
to supply of goods.
Log book is nothing but a register to maintain the details of
movement of the vehicle; merits classification under Chapter Head-
ing 4820 and gets covered under Entry No. 154 of Schedule III to No-
tification 1/2017-Central Tax (Rate), dated 28-6-2017 and thereby at-
tracting GST @ 18%.
(e) Supply to Public & Recognised Book Stalls
This category covers questions bearing Numbers 2, 5, 6, 19 & 27,
which deals with printing & supply of Text books/Karnataka Kai-
pidis/Karnataka gazettes & Economic Survey of Government of
Karnataka to Public & recognised book stalls, where the content is
provided by any of the department of Government of Karnataka and
physical inputs including paper belong to the applicant. In this case,
the applicant supplies the aforesaid items out of the readily available
stock, for which the content does not belong to the recipient and
hence supply of the said items amounts to supply of goods.
All the items in the instant issue, i.e. Text books/Karnataka kai-
pidis/Karnataka gazettes & Economic Survey of Government of
Karnataka, are nothing but printed books and merits classification

GST LAW TIMES  30th April 2020  144