Page 16 - GSTL_30th April 2020_Vol 35_Part 5

xiv GST LAW TIMES [ Vol. 35
Supply (Contd.)
Applicant required to pay GST as applicable on Contract-I — In Re : Latest
Developers Advisory Ltd. (A.A.R. - GST - Raj.) ....................... 599
— to Autonomous bodies - Printing services - Printing and supply of annual
reports and receipt books - Amounted to supply of services - Serial No. 8
of Notification No. 12/2017-C.T. (Rate) only exempts supply of services
provided by State Government to another State Government, etc., but not
to autonomous bodies - Service classifiable under SAC 9989 and covered
under Serial No. 27 of Notification No. 11/2017-C.T. (Rate) - Taxable at 6
per cent. CGST and 6 per cent. SGST — In Re : Department of Printing, Stationery
and Publications (A.A.R. - GST - Kar.) ........................... 606
— to Autonomous bodies - Printing services - Supply of log books -
Amounted to supply of goods - Log book, a register to maintain details of
movement of vehicle - Classifiable under HSN Code 4820 and covered
under Serial No. 154 of Notification No. 1/2017-C.T. (Rate) - Taxable at 9
per cent. CGST and 9 per cent. SGST — In Re : Department of Printing, Stationery
and Publications (A.A.R. - GST - Kar.) ........................... 606
— to Government - Printing services - Printing and supply of answer
booklets, Visiting cards, Letterheads, Forms, Covers, File wrappers,
invitation cards, Scribbling pads, Rubber stamps - Supply to Government
Department not registered under GST - Exempted transaction does not
qualify as supply under Section 7(1)(a) of Central Goods and Services Tax
Act, 2017 and Karnataka Goods and Services Tax Act, 2017 - Not taxable -
Supply to Government Department registered under GST amount to
supply of goods - Classifiable under HSN Code 4817 and covered under
Serial Nos. 152 and 154 of Notification No. 1/2017-C.T. (Rate) - Taxable at
9 per cent. CGST and 9 per cent. SGST — In Re : Department of Printing,
Stationery and Publications (A.A.R. - GST - Kar.) ...................... 606
— to Government - Stationery articles supplied to Government Department -
Articles purchased from registered dealers and supplied as it is to
Government Departments against orders at no profit or no loss -
Applicant, part of Government of Karnataka and does not procure any
other services or goods or both for supply/distribution of stationery
items - Applicant does not qualify to be a pure agent - Transaction
exempted if Government Department not registered - Transaction do not
qualify as supply under Section 7(1)(a) of Central Goods and Services Tax
Act, 2017 and Karnataka Goods and Services Tax Act, 2017 - Supply to
Government Department registered under GST amounts to supply of
services - Classifiable as applicable to goods supplied and to be taxed
accordingly — In Re : Department of Printing, Stationery and Publications (A.A.R. - GST
- Kar.) ......................................... 606
— to High Court - Printing and supply of Law reports by Government press
- High Court not business entity as defined under Section 2(84) of Central
Goods and Services Tax Act, 2017 - Exempted transaction and not qualify
as supply under Section 7(1)(a) of Central Goods and Services Tax Act,
2017 and Karnataka Goods and Services Tax Act, 2017 as no
consideration involved - Not taxable in terms of Serial No. 6 of 18 of
Notification No. 12/2017-C.T. (Rate) — In Re : Department of Printing, Stationery
and Publications (A.A.R. - GST - Kar.) ........................... 606
— to Public and recognised book stalls - Printing services - Printing and
supply of text books and printed materials, Karnataka Kaipidi/
GST LAW TIMES  30th April 2020  16