Page 154 - GSTL_30th April 2020_Vol 35_Part 5

640 GST LAW TIMES [ Vol. 35
10 Transporta- Applicant is Ser- Exempted Exem- Classified
tion service the recipient vice pted under SAC
received by 9965 covered
applicant under entry
from service No. 18 of
provider other Notification
than GTA and No. 12/2017-
courier agen- Central Tax
cy (Rate), dated
28-6-2017
11 Printing and Honourable Ser- Exempted Not Not applica-
supply of Law High Court of vice as this appli- ble
reports Karnataka transaction cable
does not
qualify as
supply un-
der section
7(1)(a) of
the CGST/
KGST Act
2017, as
there is no
considera-
tion in-
volved.
12 Issue of NOC Public Ser- Exempted Exemp- entry no. 9 of
vice ted the notifica-
tion 12/2017-
Central Tax
(Rate), dated
28-6-2017
13 Printing and BMTC Ser- Taxable 6% Classified
supply of Bus vice CGST under SAC
tickets and 6% 9989 covered
SGST under entry
No. 27 of
Notification
No. 11/2017-
Central Tax
(Rate), dated
28-6-2017

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GST LAW TIMES  30th April 2020  154