Home Case Index All Cases GST GST + HC GST - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 843 - HC - GSTClassification of goods - Pattadar pass book cum title deed (document of title) - Composite supply or not - classifiable under HSN 4904 or it is an article of stationary classifiable under HSN 4820 - tax is to the paid at the rate of 12% or at the rate of 18%? - HELD THAT:- Pattadar Pass Book cum Title Deed is a document in the form of a small bound book containing the details of land owned by a person (Pattadar), Photo identity of Pattadar and changes of ownership subsequent to the issue of Pattadar Pass Book cum Title Deed. This Pattadar Pass Book cum Title Deed is issued by Revenue Department under the law called Record of Rights Act - The activity of printing involves both supply of goods and services which is recognized as ‘Composite supply’ in terms of the definition under Section 2(30) of the CGST Act, 2017. Further Section 8 of the CGST Act, 2017 determines taxability of composite supply which states that ‘a composite supply comprising two or more taxable supplies, one of which is a principal supply, shall be treated as a supply of such principal supply’ as goods or service would depend on which supply is the principal supply. As per provision of Act 1971, that the Pattadar Pass Book cum Title Deed is a document containing the details of the land owned by a person. The entries in the Pattadar Pass Book are based on the Record of Rights which is prepared in terms of the provisions of the Act 1971. The legal provisions for issue of the Pattadar Pass Book were first introduced in the Amendment Act 11/1980 to the Andhra Pradesh Record of Rights in Land and Pattadar Pass Book, Act, 1971 - The Act 1971 mandates that any person effecting transaction on the land such as sale or purchase or mortgage, such sale or purchase or mortgage document has to be registered before the registering authority by paying registration fee and stamp duty. Such registered document will have fiduciary value and is considered as document of title. Further if any person effects any alienation or transfer of land without such registered document, either alienee or the transferee has to deposit registration fees and the stamp duty in accordance with the provisions of the Registration Act, 1908 and get the certificate from the Mandal Revenue officer. In such cases the certificate issued by the revenue officer is considered as document of title. Therefore, either a registered document or certificate issued from the Mandal revenue officer after paying registration fee and stamp duty is considered as document of title and on the basis of such document of title the revenue authority updates the Record Rights. In STATE OF HIMACHAL PRADESH VERSUS KESHAV RAM AND ORS. [1996 (10) TMI 517 - SUPREME COURT], the Supreme Court held that the entries made in revenue record cannot form basis for declaration of title. The authority for Advance Ruling and the Appellate Authority for Advance Ruling have rightly given a ruling that ’Pattadar Pass Book cum Title Deed’ is classifiable under HSN 4820 and it is not a document classifiable under HSN 4907 - Writ petition is dismissed.
|