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TMI Blog2020 (1) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication form for Advance Ruling) along with annexure and attachment. 4. The Applicant in his application sought clarification and Advance Ruling as follows :- (a) Whether activity of printing of question papers on behalf of educational institutions can be classified as activity of supply of goods or supply of services? (b) If it is supply of services, referring to Sr. No. 27 of Notification No. 11/2017-C.T. (R), dated 28-6-2017 as amended by Notification No. 31/2017-C.T. (R), dated 13-10-2017, then benefit of S. No. 66 of Notification No. 12/2017-C.T. (R), dated 28-6-2017 is allowable as amended by Notification No. 2/2017-C.T. (R), dated 25-1-2018; or (c) If it is supply of goods, then question paper should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 11/2017-C.T. (R), dated 28-6-2017 as amended by Notification No. 31/2017-C.T. (R), dated 13-10-2017, then benefit of S. No. 66 of Notification No. 12/2017-C.T. (R), dated 28-6-2017 is allowable as amended by Notification No. 2/2017-C.T. (R), dated 25-1-2018; or (c) If it is supply of goods, then question paper should be treated as exempted goods at S. No. 119 of exempted list at NIL rate of tax under chapter heading/ sub-heading of 4901 10 10 of "printed books including Braille books"; or (d) It should be covered by Schedule I at S. No. 201 liable to tax at 2.5% CGST under "brochures, leaflets and similar printed matter, whether or not is single sheets". 8. We find that the applicant is engaged in the act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Further, as per Chapter Heading 4901 'Printing of Books' attracts no GST as they have been given exemption in view of their contribution to the betterment of society through the field of education. Applicant's work is also part of the same objective. It is submitted that exemption is given for printing of books, printing of question papers should also be exempted. The applicant has submitted that the printing of question paper is of sheet/ confidential nature therefore it should attract Nil rate/ exempt from tax, otherwise disclosure of name of customer/buyer in Tax Invoice and providing details in GSTR-1 in certain cases would be contradictory to secrecy clause of agreement with the leakage of Question Papers becoming a huge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. In the case of printing of books, pamphlets, brochure, 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 services. 13. We have considered the submissions made by the applicant in their application for advance ruling as well as view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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. 113. Now, coming to the second question raised by the applicant, regarding, the issue of applicability of benefit of Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 as amended by Notification No. 2/2017-C.T. (R), dated 25-1-2018 if rate of CST to be charged on such supply it is observed as under :- (a) As defined in clause (y) of Para 2 of the said Notification No. 12/2017-Central Tax (Rate) 'Educational Institutions' means an institute providing services by way of (i) pre-school education and edu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply of services classifiable under Heading 9989 of the scheme of classification of services. Question 2 :- The benefit of Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate) is admissible only in case where service is provided to an educational institution [(as defined in clause (y) of Paragraph 2 of the Notification No. 12/2017-Central Tax (Rate)]. The services of printing of question paper, supplied by the applicant to other than 'educational institutions' will be covered by Sr. No. 27(i) of Notification No. 11/2017-Central Tax (Rate), as amended, and will attract Goods and Services Tax @ 12% (CGST 6% + SGST 6% or IGST 12%). Question 3 :- No, it is not supply of goods. Question 4 :- Fourth question raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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