Page 149 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 635
and (n) every artificial juridical person, not falling within any
of the above;
From the above, the printing & supply of Indian Law Reports to
the Hon’ble High Court of Karnataka, Bengaluru by the applicant is
exempted from GST in terms of Entry No. 6 of the Notification
12/2017-Central Tax (Rate), dated 28-6-2017.
(k) Issuance of No Objection Certificate (NOC) to private persons, for
change of name
This category covers the questions bearing Number 23, 24 & 25,
which deals with issuance of No Objection Certificate (NOC) to pri-
vate persons, for change of name. Private individual who intended
to change their name approach the applicant for publishing their
present and proposed name in the official Gazette. Since the private
individual name is not published in the official Gazette, applicant is-
sues No Objection Certificate to the private individual which enable
them to publish their name in the newspapers. Presently applicant is
charging Rs. 100/-, for each NOC and not paying GST on this
amount.
The applicant being the Department of Government of Karna-
taka, issues the No Objection Certificate to the private individuals
and collects an amount of Rs. 100/-. This activity of the applicant
amounts to provision of service by the State Government to an indi-
vidual. The services provided by the State Government, where the
consideration for such service does not exceed five thousand rupees
are exempted from GST, in terms of Entry Number 9 of the Notifica-
tion No. 12/2017-Central Tax (Rate), dated 28-6-2017. Thus im-
pugned activity of issuing NOC to the private individuals for the
consideration of Rs. 100/- is exempted from GST.
(l) Printing & Supply of Bus Tickets to BMTC, Bengaluru.
This category covers the questions bearing Number 29 & 30,
which deals with printing & supply of bus tickets to BMTC, Benga-
luru; Logo & Content of the bus tickets are provided by the BMTC;
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 is involved in printing & sup-
ply of bus tickets; content is provided by the BMTC (recipient); phys-
ical inputs including paper belong to the applicant and hence the
impugned activity amounts to supply of service, in terms of para 4 of
the circular supra. The impugned supply is that of services, classified
under SAC 9989 and attracts 12% GST, in terms of Sl. No. 27 of Noti-
fication No. 11/2017-Central Tax (Rate), dated 28-6-2017.
11. The applicant raised the questions bearing Numbers 3, 10, 12 & 28,
GST LAW TIMES  30th April 2020  149