9911796707
TMI Blog2018 (12) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... e (b) of section 2(6) of the IGST Act. Furthermore, both the purchase orders and the tax invoice are in INR. Although the Applicant argues that the consideration is being received in US dollars, he has not clarified nor produced any evidence of how payment for purchase orders in INR and tax invoice raised in INR are made in foreign currency. It raises doubt about violation of condition under clause (d) of Section 2(6) of the IGST Act as well - The Applicant is making domestic supplies, on which he is liable to pay GST. Ruling:- The Applicant’s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989. The service is supplied to the recipient l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision before any authority under any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. It appears from the Application and the Applicant s submissions during Personal Hearing that the Applicant, being in the business of printing books and binding them, has received a specific order from a popular foreign customer, namely Gideons International, for printing and binding Bibles. The version of the Bible is specified by the customer under the Evangelistic version of the text. Under the Berne Convention copyright is granted to the author on the creation of work, but in the case of religious texts copyrights are granted to editions if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service falling under heading 9989 of the scheme of classification of services. The Applicant s activity fits this description and to be classified as supply of services under the GST Act and such activity, unless anything is found to the contrary, will be leviable to GST @ 12% under Serial No. 27(i) of Notification No 11/2017-CT (Rate) dated 28.06.2017, as amended by Notification No 31/2017-CT(Rate) dated 13.10.2017. 5. The Applicant submits photocopies of purchase orders received from The Gideons International (PO18449 dated 23/02/2018 and PO18765 dated 31/08/2018), and Tax Invoice No. 29/08/2018 dated 29/08/2016, as a prototype of such invoices. The analysis of the transactions is, therefore, based on the Applicant s written submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGST Act. Furthermore, both the purchase orders and the tax invoice are in INR. Although the Applicant argues that the consideration is being received in US dollars, he has not clarified nor produced any evidence of how payment for purchase orders in INR and tax invoice raised in INR are made in foreign currency. It raises doubt about violation of condition under clause (d) of Section 2(6) of the IGST Act as well. The Applicant, therefore, is making domestic supplies, on which he is liable to pay GST. In view of the foregoing, we rule as under RULING The Applicant s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989. The abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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