Page 218 - GSTL_30th April 2020_Vol 35_Part 5

688 GST LAW TIMES [ Vol. 35
place of supply of printing services, i.e., place at which printed booklets
are delivered - Section 13 of Integrated Goods and Services Tax Act, 2017
— In Re : Swapna Printing Works Pvt. Ltd. (A.A.R. - GST - W.B.) .............. 366
Printed log book’s supply to Autonomous bodies, classification and rate of
GST thereon - See under SUPPLY ......................... 606
Printing and supply of bus ticket - Supply to Transport Corporation (BMTC)
- Content provided by recipient and physical inputs including paper
belonged to applicant - Activity amounted to supply of services -
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
— of Law reports by Government press to High Court, GST not leviable - See
under SUPPLY .................................... 606
— of text books and printed materials to Government when amounting to
supply/not amounting to supply - See under PRINTING SERVICES ..... 606
Printing of booklets, cards, letter, heads etc. for Government, taxability
thereof - See under SUPPLY ............................ 606
Printing Services on contents supplied by other party - Composite supply -
Taxability as services - Applicant is printing booklets classifiable under
Tariff Heading 4901, contents of booklets being supplied by a party
abroad - After printing, these printed booklets being supplied to various
recipients in India - Since, physical inputs viz. paper, ink, etc., is being
supplied by applicant himself, it is a composite supply - As clarified in
C.B.I. & C. Circular No. 11/11/2017-GST, dated 20-10-2017, supply of
printing services is predominant supply in such cases and such supplies
are supply of services and not of goods - Accordingly aforesaid service
classifiable under SAC 9989 and taxable accordingly under S. No. 27(i) of
Notification No. 11/2017-C.T. (Rate) - Section 9 of Central Goods and
Services Tax Act, 2017 — In Re : Swapna Printing Works Pvt. Ltd. (A.A.R. - GST -
W.B.) ........................................ 366
— supplied to autonomous bodies, classification and rate of GST - See under
SUPPLY ....................................... 606
— to Government - Printing and supply of text books and printed materials,
Karnataka Kaipidi, annual reports, receipt books, measurement books
and log books - Supply to Government Department not registered under
GST - 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 - Not taxable - Supply to Government
Department registered under GST amount to supply of services -
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
Procedure under GST law for release of goods and vehicle seized/detained
during transit - See under DETENTION/SEIZURE ............... 67

GST LAW TIMES  30th April 2020  218