9911796707
TMI Blog2022 (12) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... underlying facts. If no records. bills. tender documents or correspondence. or agreement which govern the transaction or any document whatsoever related to transaction being undertaken or proposed to be undertaken is produced, it is not possible to comprehend the transaction. Hence. there is no other alternative. but to hold that the answer to the question cannot be given in the absence of proper details. Thus, none of the questions are answered. X X X X Extracts X X X X X X X X Extracts X X X X ..... sity or Board as the case may he. The scope of work relates to compose, typeset, print, pack transport. and supply of sealed question papers at the given addresses to the University. Board or Educational Institute. B. STATEMENT CONTAINING APPLICANTS INTERPRETATION OF LAW APPLICANT'S INTERPRETATION Statement containing the Applicant's interpretation of law and / or facts. 1. As per the understanding of the Applicant printing of examination or test paper is a composite supply where the printing of the contents provided by the University or Board or Educational Institute is the principal supply. 2. As per Sec 2(30) of the CGST Act. 2017 "Composite Supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof which are naturally bundled and supplied in conjunction with each other in the ordinary course of business. one of which is a principal supply". 3. As per Sec 2(90) of the CGST Act, 2017 "Principal Supply" means the 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting [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. 5. In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall paper etc. falling under under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, predominant supply is that of goods and the supply of printing 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 under Chapter 48 or 49 of the Customs Tariff. 6. Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi version would follow. 6. In view of the above, the Applicants have classified the supply of printed question papers under SAC 999295. 7. The Applicant refers to the Sr. No.66 of Notification No. 12/2017-Central Tax (Rate) dt. 28.06.2017. For the ready reference the same is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting and supply of question papers to University, Board and Educational Institutes is the service relating to conduct of examination and therefore the same is exempt from GST under Si. No.66 of Noti. No. 12/2017-Central Tax (Rate). 11. The Applicant now refer to Sl. No.27 of the Noti. No.12/2017-Central Tax (Rate). For the ready reference, the same is reproduced below. Sl.No. Chapter Heading Description of Service Rate (per cent) Conditions 27 9989 i) Services by way of printing of all goads falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals), which attract CGST @ & 6 per cent. or 2.5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer; 6 - ii) Other manufacturing services; publishing, printing and reproduction services: materials recovery services, other than (i) above. 9 - 12. The Applicant also refers to Chapter 4901 which covers 'Printed hooks, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans'. Since the question papers cannot be treated as printed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and/or services or both amount to or results in a supply of goods and/or services or both within the meaning of that term Questions on which Advance Ruling is required 1. Whether Activity of printing and supply of question papers for Universities, Educational Boards and Educational Institutes can be classified as supply of services? 2. Whether the benefit Under Sr.No.66 of the Notification No.12/2017-Central Tax (Rate) as amended from time to time, and Notfn.No.12/2017-State Tax (Rate) is allowable to Applicant 3. If the activity is to be classified as supply of goods, then whether the same be treated as exempted goods tinder Sr.No.119 of the exempted list at Nil rate of tax under CH 4901 i.e. Printed Books including Braille books? In this regard, it is to mention that M/s Makrand Vasant Kulkarni trade name- Prabhakar & Sons having GSTIN- 27AENPK2969M1ZP in the state of Maharashtra. The taxpayer has filed their GST Returns till date. The taxpayer has declared the description of goods and services in their registration as under: Goods Services HSN Description HSN Description 9611 00 00 DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (INCLUDING DEVICES FOR PRINTING ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 Para 5. In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall paper etc. falling under under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, predominant supply is that of goods and the supply of printing 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 under Chapter 48 or 49 of the Customs Tariff. In view of above clarifications, the applicant clarified that since question papers cannot be treated as printed books or leaflets or newspaper and hence cannot be classified under CH 4901. Likewise CH 4911 predominantly deals with the commercial printing, however question papers are not used for any commercial purpose, Therefore pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y undertaken by the taxpayer does not qualify the exemption provided under Notification 12/2017. 04. HEARING Preliminary e-hearing in the matter was held on 17.11.2021. The Authorized representative of the applicant. Shri, Sanjay Bhargave. Learned Consultant and Shri. Makrand Kulkarni were present. The Jurisdictional officer was absent. The application was admitted and called for final e-hearing on 15.11.2022. Sanjay Bhargave. GST Consultant. Authorized Representative, appeared made oral and written submissions. Jurisdictional Officer was absent. We heard both the sides, 05. OBSERVATIONS AND FINDINGS: Preliminary e-hearing in the matter was held on 17.11.2021. The Authorized representative of the applicant, Shri. Sanjay Bhargave, Learned Consultant and Shri. Makrand Kulkarni were present. The Jurisdictional officer was absent. The application was admitted with following directions to the applicant. Applicant to produce invoices. agreements and details to explain exact nature of work/activity being undertaken by the applicant. Applicant to inform exactly to which particular recipients (with details of name and course of details) the applicant provides the services and the type ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
