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TMI Blog2018 (10) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... he property of the Applicant - Furthermore, the Question Papers supplied by the Applicant to their customers are not marketable commodities in the open market and as goods they have no legitimate value to persons other than the specific customer who provides the input content. The Applicant, therefore, cannot be said to be supplying Question Papers as “goods” under the GST Act, but to be supplying the service of printing - Hence, the SAC is to be determined and not the HSN - Section 9 of the GST Tariff-Services deals with Community, Social and Personal Services and other miscellaneous services which include Education Services (covering services related to admission to or conduct of examination by Educational Institutions) under Heading 9992. Since the Applicant has specified the printing of question papers for Educational Institutions, supply of service under Section 9 of the GST Tariff is found to be appropriate. Benefit of exemption - Held that:- Serial No. 66(b)(iv) of Notification No. 12/2017–CT(Rate) dated 28/06/2017, as amended from time to time, as applicable, wholly exempts services provided to an Educational Institution relating to conduct of examination. The phrase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service of printing question papers provided to the Boards / Educational Institutions relating to conduct of examination. This Ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the GST Act. - 18/WBAAR/2018-19, 19 of 2018 - - - Dated:- 28-9-2018 - VISHWANATH AND PARTHASARATHI DEY MEMBER Applicant s representative: Sri Tirthankar Banerjee, Advocate 1. The Applicant, stated to be, inter alia, supplier of printed question papers for various examinations conducted by the Government/Government aided Educational Boards/ Councils/ Universities etc is seeking a Ruling on whether GST is to be charged on such supply and, if so, at what rate and under what HSN or SAC code is the GST to be charged? The Applicant also wants to know whether credit of the GST paid on the inputs used for provisioning the supply can be availed. Advance Ruling is admissible on these questions under Sections 97(2)(a),(d) (e) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as the GST Act ). The Applicant further submits that the question raised in the Application is neither decided by nor pending for decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply of necessary raw material, manpower and machinery being provided by the Applicant, is to be considered as service . 4. Section 7 of the GST Act lays down the conditions for scope of supply, both for goods and services. Under sub-section (1), consideration, or in the absence of any consideration, Schedules I and II to Section 7, are to be referred to in order to determine whether or not the supply is of goods or of services . Under sub-section (2) conditions, (as listed in Schedule III to Section 7 or undertaken by Governments or authorities and local bodies as may be notified by the Government, on recommendations of the Council) under which the supply is to be considered as neither goods nor services are laid down. Under sub-section (3) it is stated that the Government may, on recommendations of the Council, specify, by notification, whether certain transactions are to be treated as supply of goods or services. 5. No Notification has been issued regarding the status of supply of Question Papers. Hence, Section 7(3) of the GST Act is not relevant for consideration. The Applicant has neither been notified to be an authority under Section 7(2) of the GST Act, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices under Heading 9989 where only content is supplied by the publisher and physical inputs including paper used for printing belongs to the printer . The service is taxable under serial no. 27 of Notification No. 11/2017-CT (Rate) dated 28/06/2017, as amended from time to time, provided the materials being printed are goods classifiable under Chapter 48 or 49 of the Tariff Act and taxable under the GST Act. As transactions in Question Papers as goods is beyond the ambit of the GST Act, they are neither classifiable under Chapter 48 or 49 nor taxable under the GST Act. Service of printing Question Papers is not, therefore, classifiable under Heading 9989. 8. Section 9 of the GST Tariff-Services deals with Community, Social and Personal Services and other miscellaneous services which include Education Services (covering services related to admission to or conduct of examination by Educational Institutions) under Heading 9992. Since the Applicant has specified the printing of question papers for Educational Institutions, supply of service under Section 9 of the GST Tariff is found to be appropriate. 9. GST Rates for services whether or not exempt are governed by Notifications ..... X X X X Extracts X X X X X X X X Extracts X X X X
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