Page 17 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] INDEX - 30th April, 2020 xv
Supply (Contd.)
Karnataka Gazettes and Economic Survey of Government of Karnataka -
Content provided by any of the Department of Government of Karnataka
and physical inputs including paper belong to applicant - Content does
not belong to recipient - Amounted to supply of goods - Classifiable
under HSN Code 4901 and covered under Serial No. 119 of Notification
No. 2/2017-C.T. (Rate) - Said supply exempted from GST — In Re :
Department of Printing, Stationery and Publications (A.A.R. - GST - Kar.) ........... 606
— to public - Waste papers amounted to supply of goods - Classifiable under
HSN Code 4707 and covered under Serial No. 198B of Notification No.
1/2017-C.T. (Rate) - Taxable at 2.5 per cent. CGST and 2.5 per cent. SGST
- Supply of old machinery as scarp - Amounted to supply of goods - Old
printing machinery of ferrous material intended to be sold/supplied as
scrap to be considered as Ferrous Waste and Scrap - Classifiable under
HSN Code 7204 covered under Serial No. 199 of Schedule III to
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
Surface right on transfer of acquired land by Government, taxability of
incidental mining thereon - See under RENTING OF IMMOVABLE
PROPERTY SERVICE ............................... 561
Text books and printed materials supply to Government after printing
when amounting to supply/not amounting to supply - See under
PRINTING SERVICES ............................... 606
Transition from VAT to GST, effect on Works Contracts awarded by
Government prior to GST - See under WORKS CONTRACT .......... 533
Transportation services - Received from Goods Transport Agency (GTA) -
Recipient of services liable to tax in terms of Notification No. 13/2017-
C.T. (Rate) under Reverse Charge Mechanism - Applicable rate of GST to
be per item (iii) of Serial No. 9 of Notification No. 11/2017-C.T. (Rate) as
amended by Notification No. 20/2017-C.T. (Rate) to be at 2.5 per cent.
CGST and 2.5 per cent. SGST - Services received from service providers
other than GTA and courier agency - Classifiable under SAC 9965
covered under Serial No. 18 of Notification No. 12/2017-C.T. (Rate) -
Recipient not liable to pay GST — In Re : Department of Printing, Stationery and
Publications (A.A.R. - GST - Kar.) ............................ 606
Waste papers amounted to supply of goods - See under SUPPLY ......... 606
Water supply to residential society, charges includible in maintenance
charges for determining taxability - See under SUPPLY ............. 599
Works contract - Transition from VAT to GST - Differential tax amount
arising out of change in tax regime from Value Added Tax (VAT) to
Goods and Services Tax (GST) with effect from 1-7-2017 - Petitioners
required to pay tax not envisaged while entering into the agreement -
Revised guidelines relating to works contract issued by Government of
Odisha, Finance Department vide Office Memorandum No. FIN-CTI-
TAX-0045/2017/38535/F, dated 10-12-2018 according to which, (i) In
case the revised GST-inclusive work value for the Balance Work is more
than the original agreement work value for the Balance Work works
contractor is to be reimbursed for the excess amount; (ii) In case the
revised GST-inclusive work value for the Balance Work is less than the
original agreement work value for the Balance Work, the payment to the
GST LAW TIMES  30th April 2020  17