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2022 (7) TMI 409 - AAR - GSTClassification of services - rate of tax - service of printing and supply of textbooks received by government entity (the Applicant) from private printers where content belongs to the Applicant and physical inputs belong to the printer - applicability of N/N. 12/2017-Central Tax (Rate) as amended - taability of printing and supply of textbooks - applicability of amendment of Sl.No.27 of Notification No. 11/2017 vide Notification No.06/2021 or N/N. 12/2017 Central Tax (Rate) - levy of GST on rental income from property leased by the Appellant to Karnataka Food Civil Supplies Corporation Limited (Government of Karnataka Undertaking) - rent received in January 2022 for past periods (2005-2021) - levy of GST on sales of scrap by the Applicant - Applicant s GST registration should be retained or surrendered - HELD THAT - The Applicant who has filed the application is not the supplier of services related to printing of text books. Thus the Authority refrains itself from giving any ruling in respect of the same. Whether GST is applicable on sales of scrap? - HELD THAT - The Applicant has not specified the exact nature/type of scrap. In the absence of the same the question cannot be answered. Whether he should retain his registration or it should be surrendered? - HELD THAT - This question on which advance ruling is sought by the applicant is not covered under section 97(2) of CGST Act 2017. Hence the same cannot be answered.
Issues:
1. Classification and applicability of GST on printing and supply of textbooks to government entity. 2. Rate of GST and SAC Code for printing and supply of textbooks. 3. Applicability of recent amendments to GST notifications on printing and supply of textbooks. 4. GST on rental income from property leased to a government entity. 5. Applicability of GST on sales of scrap. 6. Retention or surrender of GST registration by the Applicant. Analysis: 1. The Applicant, a Society registered under the Karnataka Societies Act, sought advance ruling on the printing and supply of textbooks to government entities. They questioned the applicability of Notification No.12/2017-Central Tax (Rate) for nil rate of tax on such services. The Applicant argued that being a government function, the service should be exempt from GST. 2. The Authority refrained from ruling on the classification and GST rate for printing and supply of textbooks as the Applicant was the recipient, not the supplier, of these services. Hence, the Authority did not have jurisdiction to provide a ruling in this regard. 3. Regarding recent amendments to GST notifications, the Applicant questioned whether the amendments would apply to them or if the previous notification would prevail. The Authority held that the previous notification would supersede the recent amendment, ensuring nil rate of GST on printing and supply of textbooks. 4. The Applicant inquired about GST on rental income from property leased to a government entity. The Authority clarified that such rental income is taxable at 18% (9% CGST and 9% SGST) from a specific date. 5. The Applicant also sought clarification on the applicability of GST on sales of scrap. However, as the nature/type of scrap was not specified, the Authority could not provide a definitive answer to this query. 6. Lastly, the Applicant questioned whether they should retain or surrender their GST registration. The Authority explained that this question was beyond its jurisdiction as it did not fall under the specified categories for seeking an advance ruling under Section 97(2) of the CGST Act 2017. In conclusion, the Authority provided rulings on the applicable GST rates for rental income and refrained from giving rulings on issues beyond its jurisdiction, such as the retention or surrender of GST registration.
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