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2023 (1) TMI 435 - AAAR - GSTClassification of goods - rate of GST - Jursdiction of AAR - Question was asked about CGST Act - AAR answered the same as per CGST and IGST act - educational institution or not - printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards - printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination - scanning and processing of results of examinations be treated as exempted supply of service - Exempt supply as per Serial Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-6-2017 as amended or not. HELD THAT:- The Intra-State supplies made by M/s. Universal Print Systems that is providing/intending to provide services of printing of examination material to the educational institutions are exempted vide entry 66 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, as amended. Inter-State supplies made by M/ s. Universal Print Systems that is providing/intending to provide services of printing of examination material to the educational institutions are actually not covered under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended, as the said Notification is issued under CGST Act and is having limited jurisdiction over intra-state supplies only. However, a similar and equivalent exemption is available to Inter State Supplies vide entry 69 of Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017, as amended. It is observed from the original application for Advance Ruling made by the 'Appellant', that the appellant despite mentioning both Intra-state (supplies within the state of AP) and Inter-state (supplies to other side states than AP i.e. to Telangana and Kerala) supplies, sought Advance Ruling on 'availability of exemption benefit under Notification No.12/2017-CGST Dated 28.06.2017'. This being the case, The Ruling passed by the Advance Ruling Authority, on applicability of a Notification without discussing the jurisdiction of being the case, The Ruling passed by the Advance Ruling Authority, on applicability of a Notification without discussing the jurisdiction of the said Notification, appears to be stretched beyond the legal boundary.
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