9911796707
TMI Blog2019 (10) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 48 or 49 of the Customs Tariff. Therefore answer booklets provided by the applicant to the Karnataka State Secondary Education Board falling under the Heading 4802 of entry 112 of the scheduled II to the notification 01/2017 Central tax (Rate) dated 28/06/2017 taxable at 6% CGST and 6% SGST. - KAR ADRG 100/2019 - - - Dated:- 27-9-2019 - Sri. Harish Dharnia, and Dr. Ravi Prasad M.P. Member Represented by: Shri. Suresh, Accounts Manager 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 1. M/s. Datacon Technologies, No.31/10. Left of Magadi Main Road, behind Saraswathi Convention Center, Bangalore - 560079, having GST1N number 29A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Karnataka State Secondary Education Board. All the material required for printing including paper belongs to the applicant. The content of water mark to be printed on each page of the answer Booklets along with format and design is provided by Karnataka State Secondary Education Board. The applicant seeks ruling for the activity carried out by the Applicant as mentioned supra, whether taxable under 12% or 18%. FINDINGS AND DISCUSSION 6. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri. Suresh. Accounts Manager of M/s. Datacon Technologies during the personal hearing. We also considered the issue involved, on which advance ruling is sought by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person, who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing (of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services. In case of supply of printed envelopes, letter cards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter / Heading / Subheading / Tariff item Description of Goods 112 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 12. Therefore answer booklets provided by the applicant to the Karnataka State Secondary Education Board falling under the Heading 4802 of entry 112 of the scheduled II to the notification 01/2017 Central tax (Rate) dated 28/06/2017 taxable at 6% CGST and 6% SGST. 13. Hence the following RUL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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