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TMI Blog2020 (3) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods, namely the printed booklets. The place of supply of the printed booklets will, therefore, be the place of supply of the printing service. In other words, the place at which the printed booklets are delivered is the place of supply of the composite printing service. The Applicant supplies the composite printing service to the recipient located in India. Such supplies are not, therefore, export of services within the meaning of section 2(6) of the IGST Act, 2017. It is taxable under SI No. 27(i) of Notification No. 11/2017 - CT (Rate) dated 28/06/2017 (corresponding State Notification No. 1135 - FT dated 28/06/2017) or SI No. 27 of Notification No. 8/2017 - IT (Rate) dated 28/06/2017, as the case may be. - Order No. 45/WBAAR/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. Submission of the Applicant 2.1 Hope Foundation Inc, a foreign entity based in the United States of America, awards the Applicant a contract for printing booklets in various Indian languages. Hope Foundation Inc provides the content. The Applicant arranges physical inputs like paper, ink and other physical inputs, prints the content and binds the printed material into booklets and delivers the booklets to the recipient. It receives consideration in US dollars. 2.2 The Applicant submits that the recipient, as defined under section 2(93)(1) of the GST Act, means the person l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite printing contracts. In all these contracts, the recipient provides the content for printing and the printer supplier the physical inputs. All the printed goods are classifiable under Chapters 48 and 49 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter the Tariff Act). The difference, however, lies in the customer contemplating or not of separate rights and use, arising out of the supply of the goods. In the case of printing of books, pamphlets, annual reports, etc., the goods have no better utility than carrying the printed matter. On the other hand, envelopes, letter cards, napkins, wallpaper and the like have separate use as goods apart from carrying the design or logo printed thereon. The service of printing is, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly of printed booklets to different destinations in India. The Applicant does not dispute the fact of such supplies, but argues, as discussed in para 2.2 above, that the person who receives the composite supply is not necessarily the recipient when the supply involves payment of consideration. 3.5 The Applicant, while developing the above line of argument, fails to appreciate the true meaning of the terms recipient , as defined under section 2(93) of the GST Act. It is an exhaustive definition, implying it can neither be expanded or reduced. In the context of a supply involving payment of consideration, a recipient of supply of goods or services means the person who is liable to pay the consideration and any reference to a person to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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