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2019 (10) TMI 942 - AAR - GSTRate of tax - works contract - offset printing of Answer booklets, centre pinning and hand numbering - classified under HSN Code No. 998912 or otherwise? - taxable at 12% or 18%? HELD THAT:- In the instant case applicant is supplying answer booklets printed with water mark supplied by the board made using physical inputs including paper belonging to the printer. Here, supply of printing (of the content supplied by the recipient of supply] is the ancillary to the principal supply of the answer booklet and therefore such supplies would constitute supply of goods falling under respective headings of Chapter 48 or 49 of the Customs Tariff. Therefore answer booklets provided by the applicant to the Karnataka State Secondary Education Board falling under the Heading 4802 of entry 112 of the scheduled II to the notification 01/2017 Central tax (Rate) dated 28/06/2017 taxable at 6% CGST and 6% SGST.
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