The service of printing of Text Books supplied by the applicant to the State Government is exempted from GST as per entry at Si No. 3 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended.
Authority for Advance Ruling — Supply of printing Text books – The applicant was constituted as a society by the Government of Kerala and they are running the printing press till date. The Governing body of the society consists wholly by officers from the Government. The applicant sought an advance ruling as to whether their activities such as printing text books for supply by the State Government to its allied educational institutions; printing of Lottery tickets for vending by the State Government to the general public; printing of stationery items like calendars, Diaries etc for supply by the State Government to its offices and other institutions fall under the ambit of scope of ‘supply’ under GST; if it so, whether, they are eligible to avail the exemption from levy of GST under Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended; whether, their customer are required to deduct TDS .
Held that:- The Hon’ble Authority for Advance Ruling ruled out that all the activities undertaken by the applicant constitute supply as defined in Section 7 of the Act. The activities constitute supply of services falling under Heading - 9989 – Other manufacturing services; publishing, printing and reproduction services; material recovery services - 998912 - Printing and reproduction services of recorded media, on a fee or contract basis of the Scheme of Classification of Services under GST notified as Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. The service of printing of Text Books supplied by the applicant to the State Government is exempted from GST as per entry at Sl No. 3 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended. The service of printing of lottery tickets and stationery items like Diary, Calendar etc supplied by the applicant to the State Government are not exempted under Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended.
The service of printing of Text Books supplied by the applicant to the State Government is exempted from GST as per entry at Si No. 3 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended.
Authority for Advance Ruling — Supply of printing Text books – The applicant was constituted as a society by the Government of Kerala and they are running the printing press till date. The Governing body of the society consists wholly by officers from the Government. The applicant sought an advance ruling as to whether their activities such as printing text books for supply by the State Government to its allied educational institutions; printing of Lottery tickets for vending by the State Government to the general public; printing of stationery items like calendars, Diaries etc for supply by the State Government to its offices and other institutions fall under the ambit of scope of ‘supply’ under GST; if it so, whether, they are eligible to avail the exemption from levy of GST under Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended; whether, their customer are required to deduct TDS .
Held that:- The Hon’ble Authority for Advance Ruling ruled out that all the activities undertaken by the applicant constitute supply as defined in Section 7 of the Act. The activities constitute supply of services falling under Heading - 9989 – Other manufacturing services; publishing, printing and reproduction services; material recovery services - 998912 - Printing and reproduction services of recorded media, on a fee or contract basis of the Scheme of Classification of Services under GST notified as Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. The service of printing of Text Books supplied by the applicant to the State Government is exempted from GST as per entry at Sl No. 3 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended. The service of printing of lottery tickets and stationery items like Diary, Calendar etc supplied by the applicant to the State Government are not exempted under Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended.