Page 147 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 633
to various Departments, as per the requirements, located at different
parts of the State. During this process applicant receives the trans-
portation service from the service provider. At present applicant is
paying transportation charges along with the GST @ 5% to the ser-
vice provider.
The applicant seeks advance ruling on the issue that whether
they are liable to pay GST on the transportation charges paid to the
service provider, in relation to transportation of the text books &
other printed forms/PUC answer booklets. The applicant has not
clearly specified whether the service provider is a Goods Transport
Agency or otherwise. Therefore two situations arise out of the ques-
tion. The first being the service provider is GTA, a registered person
and the other being a non GTA.
We consider the first situation i.e. the service provider is the
GTA and also the applicant is receiver of the service of Transport of
Goods by Road. In this case the applicant, being the receiver of the
service, if falls under the specified 7 categories mentioned at column
4 of the Notification No. 13/2017-Central Tax (Rate), dated 28-6-
2017, then the applicant is liable to pay GST on the service of GTA,
under Reverse Charge Mechanism, in terms of the said Notification.
The applicable rate of GST, on the said service is as per item (iii) of
Entry No. 9 of the Notification 11/2017-Central Tax (Rate), dated 28-
6-2017 as amended by the Notification 20/2017-Central Tax (Rate),
dated 22-8-2017.
The applicant, in the second situation, if receives the service of
transportation of goods [the text books & other printed forms/PUC
answer booklets] by road from other than the GTA and Courier
agency, such transportation service is exempted from payment of
GST as per Entry No. 18 of the Notification 12/2017-Central Tax
(Rate), dated 28-6-2017.
The applicant also seeks advance ruling on the issue that
whether they can deduct TDS on the transportation charges paid.
The applicant has to pay GST, under RCM, in the first situation and
not required pay in the second situation. Therefore in either of the
situation the applicant not paying the tax (GST) to the provider of
the service and hence the question of deduction of TDS on the trans-
portation charges paid does not arise.
(j) Printing & Supply of “Indian Law Reports” to the Hon’ble High
Court of Karnataka :
This category covers the Question Number 22, which deals with
printing & supply of Indian Law Reports to the Hon’ble High Court
of Karnataka, Bengaluru at free of cost; content is provided by
Hon’ble High Court 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
GST LAW TIMES  30th April 2020  147