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2022 (8) TMI 864 - AAR - GSTClassification of services - printing services - Karnataka Text Book Society (KTBS) can be classified as educational institution or not - KTBS is a State Government or not - rate of tax being charged at present by printers on the printing of text books supplied to the Karnataka Text Book Society - HELD THAT:- KTBS is a Society registered under the Karnataka Societies Act, 1960 and receives grants from the Government of Karnataka for the supply of textbooks freely to students enrolled in government and aided schools and by sales to private schools affiliated to the Karnataka State Board - KTBS is not an institution providing services by way of pre-school or higher secondary education or education as a part of curriculum or as a part of approved vocational education course, but it is society which is only into supply of textbooks to students. Hence we can say that KTBS cannot be classified as “educational institution” for the reasons mentioned above. As already said above, KTBS is a Society registered under the Karnataka Societies Act, 1960, the same cannot be considered as “State Government”. Since the applicant has stated that he provides the materials (physical Inputs) and the content is owned by the KTBS, the applicant is into printing of the content supplied by the recipient of supply and the same is the principal supply. Therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services - Rate of tax being charged at present by the printers on the printing of textbooks supplied to KTBS i.e., @ 12%, is incorrect and the same is taxable @ 18% as per entry No. 27 of Notification No.11/ 2017-Central Tax (Rate) dated: 28.06.2017 further amended vide Notification No.6/ 2021-Central Tax (Rate) dated: 30.09.2021.
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