Page 232 - GSTL_30th April 2020_Vol 35_Part 5

702 GST LAW TIMES [ Vol. 35
Supply (Contd.)
— 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 Authority - Tamil Nadu Water Supply and Drainage
Board (TWAD) - Board constituted by Tamil Nadu Water Supply and
Drainage Board Act, 1970 with 100% contribution by way of Government
and controlled by Government - Board entrusted with development of
Water Supply and Sewerage facilities in Municipalities and Panchayats in
State of Tamil Nadu, except Chennai Metropolitan Development -
TWAD, a ‘Governmental Authority’ as defined under 2(zf) of
Notification No. 12/2017-C.T. (Rate) as amended - Supply made to it
under contracts for providing Combined Water Supply Scheme (CWSS)
to various regions are works received by TWAD in relation to functions
entrusted to Panchayat or Municipality — In Re : Indian Hume Pipe Company
Ltd. (A.A.R. - GST - T.N.) ................................ 217
— 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

GST LAW TIMES  30th April 2020  232