Page 150 - GSTL_30th April 2020_Vol 35_Part 5

636 GST LAW TIMES [ Vol. 35
which are related to different issues. In all these questions the applicant raises
same type of question whether the activity in these different issues amounts to
supply of goods or services. These questions have been already answered in the
relevant issues and hence they are redundant.
12. In view of the foregoing, we pass the following
RULING
13. The rulings in respect of all the questions raised by the applicant
have been given & tabulated which are as under :

Sl. Items Supplied to Sup- Whether Rate of Relevant
No. involved in ply supply is Tax Notifn. &
the supply amo- Taxable/ appli- Entry No.
unts Exempted cable
to
1 Printing and Government Ser- Exempted Not Not applica-
supply of Text Departments vice as this appli- ble
books and not registered transaction cable
Printed Mate- under GST does not
rials, Karna- Act. qualify as
taka Kaipidi, supply un-
Annual Re- der section
ports, Receipt 7(1)(a) of
Books, Meas- the CGST/
urement KGST Act,
Books and 2017
Log books Government Taxable 6% Classified
Departments CGST under SAC
registered and 6% 9989 covered
under GST SGST under entry
Act. No. 27 of
Notification
No. 11/2017-
Central Tax
(Rate), dated
28-6-2017
2 Printing & Government Goods Exempted Not Not applica-
supply of Departments as this appli- ble
Answer book- not registered transaction cable
lets, Visiting under GST does not
cards, Letter Act. qualify as
heads, Forms, supply un-
Covers, File der section
wrappers, 7(1)(a) of
invitation the CGST/
cards, Scrib- KGST Act,
bling pads, 2017

GST LAW TIMES  30th April 2020  150