Page 148 - GSTL_30th April 2020_Vol 35_Part 5

634 GST LAW TIMES [ Vol. 35
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 a Government press, es-
tablished by the Government of Karnataka, under the control and
supervision of Primary & Secondary Education Secretariat and hence
becomes part of Government of Karnataka. Applicant printing &
supply the Indian Law Reports to the Hon’ble High Court of Karna-
taka, Bengaluru; content is provided by Hon’ble High Court of Kar-
nataka; physical inputs including paper belong to the applicant.
Therefore, in the instant activity, the principal supply is that of sup-
ply of printing service and transaction becomes supply of service.
The Entry No. 6 of the Notification 12/2017-Central Tax (Rate),
dated 28-6-2017 provides that the services by the Central Govern-
ment, State Government, Union territory or local authority are ex-
empted from GST excluding the following services;
(a) services by the Department of Posts by way of speed
post, express parcel post, life insurance, and agency
services provided to a person other than the Central
Government, State Government, Union territory;
(b) services in relation to an aircraft or a vessel, inside or
outside the precincts of a port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered under entries
(a) to (c) above, provided to business entities
Therefore from the said entry it is observed that any service
provided by the Government of Karnataka to business entity is ex-
cluded from exemption. Now we proceed to determine whether the
Honourable High Court is business entity or not. The term ‘business
entity’ is defined under the GST Act, means any person carrying out
business. However, Honourable High Court is not included in the
definition of the ‘person’ as defined under Section 2(84) of the GST
CGST Act, 2017 and hence Honourable High Court Karnataka is not
a business entity. The definition of ‘person’ as per Section 2(84) of the
CGST Act, 2017 is as under;
2(84) “person” includes - (a) an individual; (b) a Hindu Un-
divided Family; (c) a company; (d) a firm; (e) a Limited Liabil-
ity Partnership; (f) an association of persons or a body of indi-
viduals, whether incorporated or not, in India or outside In-
dia; (g) any corporation established by or under any Central
Act, State Act or Provincial Act or a Government company as
defined in clause (45) of section 2 of the Companies Act, 2013;
(h) any body corporate incorporated by or under the laws of a
country outside India; (i) a co-operative society registered un-
der any law relating to co-operative societies; (j) a local author-
ity; (k) Central Government or a State Government; (l) society
as defined under the Societies Registration Act, 1860; (m) trust;
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