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2019 (2) TMI 65 - AAR - GSTClassification of supply - Supply of goods or supply of services - composite supply or principal supply? - supply of books by CHHATTISGARH TEXT BOOK CORPORATION as per instruction of School Education Department CG [Loksikshan Sanchnalay) after printing the Syllabus decided by the SCERT - supply of books by CHHATTISCARH TEXT BOOK CORPORATION as per instruction of various agencies of school Education Department CC such as Rajiv Gandhi Siksha Mission/ SCERT/office of District education officer etc.- zero rate sales or not - Held that:- It is clear from the information provided by CHHATTISGARH TEXT BOOK CORPORATION that as per standing order issued by the State Government it performs activities related to various academic classes - the State Government has constituted the CHHATTISGARH TEXT 300K CORPORATION for various task in a continuous manner according to which CHHATTISGARH TEXT BOOK CORPORATION supplies the books owned and printed by it to School Education Department and Rajiv Gandhi Shiksha Mission every year whose syllabus is being approved by the experts. In the instant case in hand, ownership of printed books is never transferred to the School Education Department and Rajiv Gandhi Shiksha Mission etc. i.e. here the ownership of printed books at all times, lies with the CHHATTISGARH TEXT BOOK CORPORATION and more-over the sale price is being computed with reference to 'sale of books' in applicant's books of accounts. Supply of books, printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. It is to be noted that in case of composite supplies, taxability is determined by the principal supply - from the details put forth by the applicant before us, it is observed that had it been the case where the printer of books engaged by Chhattisgarh Text Book Corporation for getting the books printed where only the content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belongs to the printer, supply of printing [of the content supplied by the recipient of supply] would definitely qualify being treated as the principal supply and such supplies would constitute supply of service, which is not the case here. This, in this case supply of goods is involved i.e. ‘supply of specified printed educational books'/ which is the principal supply and accordingly, the said supply merits being treated as “printed books” attracting zero rate as specified under serial no. 119 (“Printed books, including Braille books”) of notification no. 2/2017-State Tax (Rate) No. F-10-43/2017CT/V/70/ Dated 28-06-2017.
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