9911796707
TMI Blog2023 (1) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... e) dated 28.06.2017, as amended. Inter-State supplies made by M/ s. Universal Print Systems that is providing/intending to provide services of printing of examination material to the educational institutions are actually not covered under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended, as the said Notification is issued under CGST Act and is having limited jurisdiction over intra-state supplies only. However, a similar and equivalent exemption is available to Inter State Supplies vide entry 69 of Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017, as amended. It is observed from the original application for Advance Ruling made by the 'Appellant', that the appellant despite mentioning both Intra-state (supplies within the state of AP) and Inter-state (supplies to other side states than AP i.e. to Telangana and Kerala) supplies, sought Advance Ruling on 'availability of exemption benefit under Notification No.12/2017-CGST Dated 28.06.2017'. This being the case, The Ruling passed by the Advance Ruling Authority, on applicability of a Notification without discussing the jurisdiction of being the case, The Ruling passed by the Adva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a particular customer and the same product cannot be delivered to any other person. The applicant claims that the printing activity in the present case is also combined with security features in many products like cheque books so as to prevent misuse by forgery/replication by unauthorized persons. Further, the Applicant is also engaged in printing of cheque books, fixed Deposit Receipts, Policy Bonds, Seed Certificates, which are to be provided by the banks/financial institutions/LIC of India/ Government Seed Organization strictly to their customers and thus, this activity is also done as per the design/pattern/data being provided by the customer along with the approved size/paper quality etc. The important products supplied by the applicant are as under: The Examination Answer Sheets, which include Optical Character Reading facilities, Optical Mark Recognition features and these products are printed as per the approved design and pattern and sometimes students' data is also provided by the educational authority/board. Therefore, these products cannot be sold at large, but have to be printed only in required numbers under strict confidentiality and under the sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nations be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-6-2017 as amended? Answer : Affirmative 2. Grounds of Appeal: This present appeal is being filed by the Principal Commissioner of Central Tax, Guntur CGST Commissionerate (hereinafter referred to as appellant ) Guntur against the order AAR No. 07/AP/GST/2022 dated 30.05.2022 passed by the Authority for Advanced Ruling (AAR), Andhra Pradesh in respect of application filed by M/s universal Print Systems (GSTIN:37AACFU2478G1ZZ) in form GST ARA-01 Dated 09-12-2021 on the following grounds. The appellant submits that the Order of the AAR is verified and found to be not correct for the following reasons and needs to be appealed against with reference to the following questions- a) whether printing of pre-examination items like question papers, OMR sheets (optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of serial Number 66 of Notification No.12/2017-CGST [Rate] dated 28-6-2017 as amended. b) whether printing of post exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a part of an approved vocational education course,: The notification No.12/2017- CGST [Rate] exempts only Intra-state supply of services from levy of Central tax under sub section 1 of Section 9 of CGST ACT 2017. The appellant submits that on perusal of the AAR No. 07/AP/GST/2022 dated 30.05.2022 passed by the Authority for Advance Ruling (AAR), APGST it is observed vide Point No 7 (Discussion and findings) that, M/s. Universal Print Systems is providing/ intending to provide services of printing of examination material to the following educational institutions: i) Andhra university, Vishakapatnam, A.P. ii) Satavahana University, Karimnagar, Telangana iii) Board of secondary education, Andhra Pradesh iv) Krishna University, A.P. v) Board of higher secondary examination government of Kerala vi) Dr. B.R. Ambedkar open university, Hyderabad. The appellant further submits that some of the above-mentioned educational institutions are falling under different states other than Andhra Pradesh. However, the notification No 12/2017-CGST (Rate) Dated 28-06-2017 deals with intra-state supply of services only. It is pertinent to mention that a taxing statute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t: 28.06.2017 is as follows: Services provided - (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to or conduct of examination by, such institution; upto higher secondary Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Subsequently, the relevant entries under CGST and IGST were amended duly omitting the words 'up to higher secondary' in item (b)(iv) vide notification 2/2018 Central tax Rate dt 25.1.2018 and Notification No 2/2018 IGST Rate dt 25.1.2018 respectively. Therefore the Intra-State supplies made by M/s. Universal Print Systems that is providing/intending to provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
