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TMI Blog2019 (11) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... hether or not in single sheet and attracts GST rate of 5% in case of IGST and 2.5% CGST and 2.5% SGST in case of Intra State supplies? - applicability of N/N. 1/2017-CT (Rate) SI.No. 201 1/2017-IT (Rate) Sl.No.201 dated. 28.06.2017 and SGST/UTGST Notifications. HELD THAT:- In the instant case the applicant is engaged in printing the content supplied by the recipient using their own physical inputs including paper, ink etc. Since there is involvement of rights to stay in the temple precincts attached to the card and other involvement of privileges and can only be issued by the recipient of supply of Access Cards , the same is to be treated as Composite supply with the supply of services being the principal supply - Therefore such suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a partnership firm registered under the Goods and Services Act, 2017 engaged in the business as manufacturers of cartons, corrugated boxes, paper folders, sleeves, other packaging containers, labels, tags, pamphlets, booklets, brochures, leaflets and similar printed matter falling under HSN Code 48 and 49. 3. The Applicant had sought advance ruling on classification of goods and services is as under:- 1. Whether Access Card printed and supplied by the applicant i.e. Pattabi Enterprises based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and sim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided by the said customer. The applicant submitted that what they called as Access Card was only a printed matter issued to pilgrims free of cost by temple viz. Tirumala Tirupati Devasthanams, Shri Shiv Khori Shrine Board and other temples, which contains information regarding distance to the temple, precautions to be taken by pilgrims who are old, sick physically weak, first aid centres and certain restrictions on the movement of pilgrims. It is used for security reasons and it stipulates and restricts the staying time of pilgrims inside the temple area. Access Card is issued in public interest with social messages and it is non-commercial in nature i.e., neither promotes trade nor commerce. 7. The applicant further submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether or not in single sheet and rate of tax at CGST 2.5% + SGST 2.5% and IGST 5% and applicant is seeking advance ruling. PERSONAL HEARING: / PROCEEDINGS HELD ON 31/12/2018. 9. Sri. Vageesh Hegde, Chartered Accountant and the duly authorized representative appeared before the Authority for personal hearing proceedings made the following submissions: 9.1 The Applicant is engaged in printing Industry and is also a manufacturer of cartons, corrugated boxes, paper folders, sleeves, other packaging containers, labels, tags, pamphlets, booklets, brochures, leaflets and similar printed matter on order. Content to be printed is supplied by the customer and all the raw materials required for printing belong to the applicant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the same provisions under the KGST Act. 11. On verification of the nature of the printing activity carried out by the applicant with regard to the question, it was observed that only the content of the printing is supplied by the customer whereas printing inputs including paper, ink etc belong to the applicant. The applicant is of the view that the Access Card being printed and supplied by applicant is classifiable under HSN code 4901 10 20 with description brochures, leaflets and similar printed matter whether or not in single sheet. Accordingly rate of tax applicable to their supply is CGST 2.5% + SGST 2.5% and IGST 5%. In other words the applicant contends that their supply amounts to supply of goods and are taxable in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the content [supplied by the recipient of supply] is ancillary to the principal supply of goods and therefore such supplies would constitute supply of goods falling under respective headings of Chapter 48 or 49 of the Customs Tariff 12.1 In the instant case the applicant is engaged in printing the content supplied by the recipient using their own physical inputs including paper, ink etc. Since there is involvement of rights to stay in the temple precincts attached to the card and other involvement of privileges and can only be issued by the recipient of supply of Access Cards , the same is to be treated as Composite supply with the supply of services being the principal supply. Therefore such supplies would constitute supply ..... X X X X Extracts X X X X X X X X Extracts X X X X
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