9911796707
TMI Blog2022 (7) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Appellant to Karnataka Food Civil Supplies Corporation Limited (Government of Karnataka Undertaking) - rent received in January 2022 for past periods (2005-2021) - levy of GST on sales of scrap by the Applicant - Applicant s GST registration should be retained or surrendered - HELD THAT:- The Applicant, who has filed the application, is not the supplier of services related to printing of text books. Thus the Authority refrains itself from giving any ruling in respect of the same. Whether GST is applicable on sales of scrap? - HELD THAT:- The Applicant has not specified the exact nature/type of scrap. In the absence of the same, the question cannot be answered. Whether he should retain his registration or it should be surrendered? - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant) from private printers where content belongs to the Applicant and physical inputs belong to the printer, would be covered by Notification No.12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax. This clarification is sought so as to enable the Applicant to avail the benefit of the Notification during the tendering process. ii. If the printing and supply of textbooks is held to be taxable, what would be the rate of GST and the SAC Code. iii. Whether the amendment of Sl.No.27 of Notification No. 11/2017 vide Notification No.06/2021 would apply to the Applicant, or whether the Notification 12/2017 Central Tax (Rate) would supersede it so as to make the Applicant liable for nil rate of GST on printing and supply of tex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd. They call for tenders for the printing and supply of textbooks on contract basis, wherein the Contractor supplies the service of printing and supply of the textbooks. The materials (physical inputs) are supplied by the Contractor, and all the content is provided by and belongs to the applicant. 5.3 The applicant states that they are registered under GST and is currently paying GST @ 12% on the contracts for the printing and supply of textbooks. 5.4 The applicant is functioning under the Education Department, Government of Karnataka. The Society is wholly financed by the Government of Karnataka. The objective of the Society is to provide quality textbooks to Primary and Secondary School students of the schools across the State of Karna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant is of the view that the printing and supply of textbooks provided to government entity would be covered by Notification No. 12/2017-Central Tax (Rate), as amended, as this is an integral part of the function of education, which is a function entrusted to the Panchayat under Article 243G as per SI.No. 17 of the 11th Schedule to the Constitution and therefore subject to 'Nil' rate of tax. 6.4 The amendment of SI.No.27 of Notification No.11/2017 Central Tax (Rate) vide Notification No.06/2021 Central Tax (Rate) dated 30-09-2021 would not apply to the Applicant, as the provisions of Notification No. 12/2017 Central Tax (Rate) would supersede it. Further, if GST were to be levied on the activities of government entities or governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of personal hearing. 10. The Applicant is engaged in free distribution of textbooks to all the students enrolled in Government and aided schools. The Applicant states that the contract for printing of text books is given to the other vendors by calling tenders for the same. This makes the applicant, the recipient of services and not the supplier of services. 11. The Applicant is receiving rental income by leasing a property to Karnataka Food and Civil Supplies Corporation Ltd and likes to know whether GST should be collected on this rental income. The Applicant, Karnataka Text Book Society, is a society registered under Karnataka Societies Registration Act 1960, is supplier and Karnataka Food and Civil Supplies Corporation Ltd, is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I. No. 16 of Notification No. 11/2017-Central Tax (Rate), dated 28.06.2017, which is reproduces below: SI No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition 16 Heading 9972 Real estate services 9 - 15. The Applicant wants to know whether GST is applicable on sales of scrap. But the Applicant has not specified the exact nature/type of scrap. In the absence of the same, the question cannot be answered. 16. The Applicant wants to know whether he should retain his registration or it should be surrendered. Section 97(2) of CGST Act 2017 specifies the questions on which advance ruling to be sought and the same is reproduced below: Section 97. Application for advance ruling. - 1)...................... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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