TMI Blog2019 (11) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of rights in the question paper booklets printed and they cannot be supplied to anyone else and the confidentiality clauses of the contract are all involved, the same is to be treated as Composite supply with the supply of services being the principal supply - Therefore the supply made by the applicant shall qualify to be treated as a composite supply where the principal supply is the supply of service. Therefore their supply would not constitute a supply of goods. Such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services. Whether their supply is covered under the SAC 9992 which is related to Education Services and hence covered under the Entry No. 66 of the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered under the Goods and Services Act, 2017 and is engaged in printing. The applicant has sought an advance ruling in respect of the following question: Whether the activity of printing of Question Paper books is to be covered under HSN 4901 under the description Printed books, including Braille books in Serial Number 119 of Notification No. 2/2017 Central Tax (Rate) or under the sub-clause (vi) of clause (b) in serial Number 66 with SAC 9992 of Notification No. 12/2017 . 3. The applicant has stated the following facts relating to the activity for which advance ruling is sought: 3.1 The applicant is engaged in the activity of printing of books, journals, question papers calendars etc., 3.2 The applicant has recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issues involved on which advance ruling is sought by the applicant and relevant facts. 6.2 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 6.3 On examination of the nature of the printing activity carried out by the applicant, it is observed that only the content for printing is supplied by the customer whereas printing inputs including paper belong to the applicant. 6.4 In this regard CBIC has issued Circular no. 11/11/2017- GST dated 20.10.2017, where in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 or 49 of the Customs Tariff 6.5 The first issue raised by the applicant is whether the supply is classifiable under HSN 4901. In other words the applicant desires to know whether the supply amounts to supply of goods, which are classifiable under HSN 4901. In the instant case applicant is engaged in printing the content supplied by the recipient using their own physical inputs like paper, ink etc. Since there is involvement of rights in the question paper booklets printed and they cannot be supplied to anyone else and the confidentiality clauses of the contract are all involved, the same is to be treated as Composite supply with the supply of services being the principal supply. Therefore the supply made by the applicant shall qual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; 6.8 Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 was amended with effect from 27th July 2018, by Notification No. 14/2018 - Central Tax (Rate) dated 26th July 2018, by inserting clause (iv) in the Explanation, in paragraph 3 and the same reads as under: (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. 6.9 The applicant states that they provide service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pages 620 and 621 where it is stated that the term relate ' is also defined as meaning to bring into association or connection with. It has been clearly mentioned that relating to has been held to be equivalent to or synonymous with as to concerning with and pertaining to . The expression pertaining to is an expression of expansion and not of contraction. 6.10 It infers from the above that there may be several services relating to the conduct of examination like invigilation, distribution of question papers, collection of answer sheets, assessment of answer sheets, printing of question papers etc. Therefore the ambit of the services relating to conduct of examination includes services of printing of question papers also. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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