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TMI Blog2019 (10) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS SERVICES TAX ACT, 2017 AND UNDER 98(4) OF THE KARNATAKA GOODS SERVICES TAX ACT, 2017 M/s. Manipal Technologies Limited (hereinafter referred to as Applicant ), bearing GSTIN number 29AABCM9516H1Z8 filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 KGST Act 2017 read with Rule 104 of CGST Rules, 2017 KGST Rules 2017, in form GST ARA-01 by discharging the fee of ₹ 5,000/- each under the CGST Act, 2017 and the KGST Act, 2017. 2. The applicant, having its registered office at 3rd Floor, 16 330, Udayavani Building, Tile Factory Road, Press Corner, Manipal, Udupi, is part of The Manipal Group which is involved in providing services in the fields of Media, Printing, Publishing, Financial services and Information Technology. They are engaged in the business of supplying the services of printing books, magazines, calendars, diaries, bank passbooks, bank account opening forms and various other stationery items required for banking industry, educational institutions and various other customers. 3. The Government of Telangana, through Telangana State Technology Services Ltd., (hereinafter re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as the PPB Rules) to arrive at classification of PPB cum TD as document of title. The applicant accordingly decided to classify printing of PPB cum TD as document of title under HSN 4907 attracting IGST rate of 12% in view of Notification No.8/2017-Integrated Tax (Rate) dated 28-06-2017, as amended. Relevant portion of the Notification is reproduced below: Sr. No. Heading Description of Service Rate (%) 27 Heading 9989 (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books(including Braille books), journals and periodicals], which attract IGST @ 12 per cent or 5 per cent or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 12 (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above 18 8. As per entry no. 27 (i) of the said Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been brought up to date. 10.4 The entries in the title deed and passbook may be corrected either suo moto or an application made to the Mandal Revenue Officer in the Manner prescribed. The Government may prescribe by rules the manner in which the title deed and passbook may be issued to all owners, pattadars and to such other person in accordance with the record of rights. 10.5 The title deed issued under sub-section (1) and duly certified by the Mandal Revenue Officer, or such other authority as may be prescribed, shall be the title deed in respect of an owner-pattadar and it shall have the same evidentiary value with regard to the title for the purpose of creation of equitable mortgage under the provisions of the Transfer of Property Act, 1882 (Central Act 4 of 1882) as a document registered in accordance with the provisions of the Registration Act, 1908 (Central Act 16 of 1908) has under the law. 11. The applicant submitted that on a close scrutiny of the Section 6-A of the PPB cum TD it can be seen that it is mandatory for every owner or Pattadar to obtain PPB cum TD from the Mandal Revenue Officer on payment of fees as prescribed under the law. The sub Section (5) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be classified as a document of title under HSN 4907. 16. The applicant also placed the reliance on the CROSS Ruling No. NY 184754 dated 05.08.2002, wherein it was held that the motor vehicle title certificates, imported from Mexico are classified under Tariff No. 4907.00.0000 of the Harmonized Tariff Schedule of the United States (HTS) which provides for classification of stock share or bond certificates and similar documents of title. In addition, Applicant is also placed reliance on CBIC Circular No.1052/01/2017-CX dated 23rd February, 2017 wherein Para 4 (b) explains classification of Mark sheets certificates under 4907 by applying HSN Explanatory Note under 4907 (F). The relevant portion is reproduced below: Mark Sheets/ certificates: These are loose sheets, cut to size and therefore are not covered under heading 4820 and also provision of Chapter note 14 is inapplicable in the matter. The printing on these documents gives their essential character and on being issued (after completion and validation) by the appropriate authority they have fiduciary value in excess of the intrinsic value. In view of the explanatory notes to heading 4907(F) they are classifiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. (1) As soon as may be after the commencement of this Act in any area, there shall be 14[prepared and brought upto-date, from time to time, by the Recording Authority] in such manner, and thereafter maintained in such form, as may be prescribed, a record of rights in all lands in every village in that area and such record of rights shall contain the following particulars, namely:- (a) the names of all persons who are owners, pattadars, mortgagees, occupants or tenants of the lands; (b) the nature and extent of the respective rights or interests of such persons and the conditions or liabilities, if any, attaching thereto; (c) the rent, revenue or other amount, if any, payable by, or to any of such persons; (d) such other particulars as may be prescribed. This Section provides that the Recording Authority shall prepare and update record of rights in certain prescribed format. (b) 5-A. (1) Notwithstanding anything contained in this Act, the Transfer of Property Act, 1882, the Registration Act, 1908 or any other law for the time being in force, where a person is an occupant by virtue of an alienation or transfer made or effected otherwise than by r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued under sub-section (1) and duly certified by the Mandal Revenue Officer or such other authority as may be prescribed, shall be the title deed in respect of an owner pattadar and it shall have the same evidentiary value with regard to the title for the purpose of creation of equitable mortgage under the provisions of the Transfer of Property Act, 1882 as a document registered in accordance with the provisions of the Registration Act, 1908 has, under the law. The aforementioned provision states 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. 19.5 Section 3, as reproduced above, provides that a record of rights shall be created. Section 6A(2) provides that on the basis of the records of rights the Mandal Officer shall issue a title deed and pass book. This shows that the record of rights in the Office of the Mandal revenue Officer is the actual record of the title and ownership of the lan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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