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2019 (10) TMI 527 - AAR - GSTClassification of documents - Secured Printing and Delivery of Pattadar Passbook cum Title Deed - Whether Pattadar Passbook cum Title Deed (PPB cum TD) is a Document of Title so as to classify under HSN 4907 or as a Passbook under HSN 4820? HELD THAT - A title deed and passbook shall be issued in accordance with the record of rights and shall have the same evidentiary value with regard to the title for the purpose of creation of mortagage under the provisions of Transfer of Property Act, 1882 as a document registered in accordance with the provisions of the Registration Act, 1908. On the basis of the examination of the provisions of The Telangana State Rights in Land Pattadar Passbooks Act - 1971 (Act no. 26 of 1971) this Authority is of the considered view that the Tile deed and Passbook qualify to be classified under CHSN 4820 and not under HSN 4907.
Issues Involved:
1. Classification of Pattadar Passbook cum Title Deed (PPB cum TD) under HSN 4907 or HSN 4820. 2. Determination of the applicable GST rate for the supply of printing services for PPB cum TD. Issue-wise Detailed Analysis: 1. Classification of Pattadar Passbook cum Title Deed (PPB cum TD): Applicant's Argument: The applicant argued that the PPB cum TD should be classified as a "Document of Title" under HSN 4907. They supported this by referencing the Telangana Rights in Land and Pattadar Passbooks Act, 1971 (PPB Act) and the Telangana Rights in Land and Pattadar Passbooks Rules, 1989 (PPB Rules). They highlighted that the PPB cum TD contains land ownership details, photo identity of the Pattadar, and changes of ownership, making it a document of title. They further cited Section 6-A of the PPB Act, which mandates the issuance of a passbook and title deed, and Section 6-A(5), which states that the title deed has the same evidentiary value as a registered document under the Registration Act, 1908. The applicant also relied on HSN Explanatory Note (F) and CROSS Ruling No. NY 184754, which classify similar documents under HSN 4907. Authority's Analysis: The Authority examined the provisions of the Telangana Rights in Land Pattadar Passbooks Act, 1971. They noted that Section 3 of the Act mandates the preparation of a record of rights by the Recording Authority. Section 6-A(2) states that the Mandal Revenue Officer shall issue a title deed and passbook based on the record of rights. However, the Authority emphasized that the actual record of title and ownership is maintained by the Revenue Officer, and the passbook and title deed are merely reflections of this record. They further referenced Section 5-A, which requires payment of registration fees and stamp duty for transfers not effected by a registered document, indicating that the document of title is the one registered under the Registration Act, 1908. Conclusion: The Authority concluded that the PPB cum TD does not qualify as a document of title under HSN 4907. Instead, it is appropriately classifiable under HSN 4820, as it is a record reflecting the legal position in the record of rights maintained by the Revenue Officer. 2. Determination of the Applicable GST Rate for the Supply of Printing Services for PPB cum TD: Applicant's Argument: The applicant argued that the printing of PPB cum TD should fall under Heading 9989 of the scheme of classification of services, as per CBIC Circular No. 11/11/2017-GST. They contended that since the physical inputs, including paper, belong to the printer, the supply of printing is the principal supply, constituting a supply of service. They proposed that the printing of PPB cum TD should attract an IGST rate of 12% under Notification No. 8/2017-Integrated Tax (Rate) dated 28-06-2017. Authority's Analysis: The Authority did not provide a separate analysis for the GST rate determination in their ruling. They focused on the classification issue, which inherently impacts the applicable GST rate. Conclusion: The ruling primarily addressed the classification issue, concluding that PPB cum TD is classifiable under HSN 4820. Consequently, the applicable GST rate for the supply of printing services would follow the classification under HSN 4820, as per the relevant GST notifications. Ruling: The Pattadar Passbook cum Title Deed is appropriately classifiable under HSN 4820.
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