Page 153 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : DEPARTMENT OF PRINTING, STATIONERY AND PUBLICATIONS 639
amended by
the notifica-
tion 34/2017-
Central Tax
(Rate), dated
13-10-2017
7 Supply of old Public Goods Taxable 9% Classified
Machinery as CGST under HSN
Scrap and 9% 7204 covered
SGST under entry
No. 199 of
Schedule III
of Notifica-
tion 1/2017-
Central Tax
(Rate), dated
28-6-2017
8 Supply of Government Goods Exempted Not Not applica-
stationery Departments as this appli- ble
Articles not registered transaction cable
under GST does not
Act. qualify as
supply un-
der section
7(1)(a) of
the CGST/
KGST Act,
2017
Government Goods Taxable As ap- As applicable
Departments plicable to those
registered to those goods sup-
under GST goods plied
Act. sup-
plied
9 Transporta- Applicant is Ser- Taxable 2.5% Notification
tion service the recipient vice CGST 13/2017, dat-
received by and ed 28-6-2017
applicant 2.5%
from GTA SGST
through
reverse
charge
mecha-
nism

GST LAW TIMES  30th April 2020  153