Home Case Index All Cases GST GST + AAR GST - 2022 (8) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 868 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKAClassification of supply - supply of service to an Educational Institute or not - printing stationery items such as question papers, admit cards, answer booklets, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID Cards and other formats used for and during examinations, envelopes for packing answer booklets on contract basis for the Karnataka Secondary Education Examinations Board and utilized for the conduct of examinations - applicability of Sr. No. 66 (Heading 9992) of Notification No.12/2017-Central Tax (Rate), as amended. HELD THAT:- In the instant case, the applicant is supplying question papers, admit cards, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID Cards printed with the content supplied by the recipient i.e., KSEEB, made using physical inputs including paper belonging to the printer. Here, supply of printing (of content supplied by the recipient of supplier) is the principal supply and therefore such supplies would constitute supply of service falling under Heading 9989 of the scheme of classification of services - it is evident that Karnataka Secondary Education Examination Board is an educational institution for the limited purpose of providing services by way of conduct of examination to the students. The services provided by the applicant are exempted as per entry No.66 of Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 as amended vide Notification No.02/2018-Central Tax (Rate) dated 25th January, 2018. In the instant case, the applicant is also supplying answer booklets, other formats used for and during examinations and envelopes for packing answer booklets printed with the content supplied by the recipient i.e., KSEEB made using physical inputs including paper belonging to the printer. Here, the usage of the products gives its essential characteristic while printing (of content supplied by the recipient of supplier) is an ancillary activity and therefore such supplies would constitute supply of goods falling under respective Headings of Chapter 48 and 49 of the Customs Tariff - The supply of answer booklets and other formats used for and during examinations falling under the heading 4802 is taxable as per entry No.112 of Schedule II of Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 and the supply of envelopes for packing answer booklets falling under the heading 4817 is taxable as per entry 152 of Schedule III of Notification No.1/2017-Central Tax (Rate) dated 28th June, 2017.
|