Page 145 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 631
under Chapter Heading 4901. Entry No. 119 of Notification 2/2017-
Central Tax (Rate), dated 28-6-2017 exempts the printed books i.e.
goods falling under Heading 4901. The impugned items are squarely
covered under the said entry and hence are exempted.
(f) Supply of waste paper etc.,
This category covers Question Number 13, which deals with
supply of waste paper, old sweepings, old & obsolete forms and
books, unusable articles as waste. The applicant has not provided
any relevant information with regard to unusable articles as to
whether they are of paper only or not. Hence it is considered that the
unusable articles & old sweepings are of paper only as the question
raised in this regard is “Whether the applicant’s understanding of
rate of tax of 5% is correct or not, on sale of waste paper?”
“Recovered (waste and scrap) paper or paper board” is classified un-
der Tariff Heading 4707 of Customs Tariff Act, 1975. Entry No. 198B
of Schedule I to Notification No. 1/2017-Central Tax (Rate), dated
28-6-2017 as amended by the Notification 34/2017-Central Tax
(Rate), dated 13-10-2017 covers the goods Recovered (waste and scrap)
paper or paper board, falling under Heading 4707 and in terms of the
said entry the applicable rate of GST is 5% (CGST 2.5% & KGST
2.5%).
In the instant case it could be inferred from the question that the
applicant seeks advance ruling with regard to rate of GST applicable
on the sale/supply of waste paper. Waste & scrap paper is classified
under Heading 4707 and attract 5% GST, as discussed above.
(g) Supply/sale of old machinery as scrap
This category covers Question Number 14, which deals with
supply of old machinery as scrap. The applicant seeks the rate of tax
along with the relevant entry/Notification number, if the old print-
ing machinery is sold as scrap. The applicant has not furnished in-
formation as to whether the said machinery is of ferrous or non-
ferrous material and hence the impugned machinery is considered as
old printing machinery of ferrous material.
“Ferrous waste and scrap” is classified under Tariff Heading
7204 of Customs Tariff Act, 1975. Entry No. 199 of Schedule-III to
Notification 1/2017-Central Tax (Rate), dated 28-6-2017 covers the
goods “Ferrous waste and scrap”, falling under Heading 7204 and in
terms of the said entry the applicable rate of GST is 18% (CGST-9% &
KGST-9%).
In the instant case, the old printing machinery of ferrous mate-
rial is intended to be sold/supplied as scrap and the said old ma-
chinery, if sold as scrap, is considered as Ferrous Waste and Scrap.
Thus the rate of GST applicable on the said Ferrous Waste and Scrap
is 18% in terms of the aforesaid notification/entry number.
(h) Supply of Stationery articles to Government Departments
This category covers Question Number 15, which deals with

GST LAW TIMES  30th April 2020  145