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TMI Blog2019 (11) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 read with Rule 104 of CGST Rules 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a partnership firm registered under the Goods and Services Act, 2017 engaged in the business as manufacturers of cartons, corrugated boxes, paper folders, sleeves, other packaging containers, labels, tags, pamphlets, booklets, brochures, leaflets and similar printed matter falling under HSN Code 48 and 49. 3. The Applicant had sought advance ruling on classification of goods and services is as under:- 1. Whether 'Access Card' printed and supplied by the applicant i.e. Pattabi Enterprises based on the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Systems India Pvt. Ltd., on their specific requirement and all the contents to be printed on the 'Access Card' are provided by the said customer. The applicant submitted that what they called as 'Access Card' was only a printed matter issued to pilgrims free of cost by temple viz. Tirumala Tirupati Devasthanams, Shri Shiv Khori Shrine Board and other temples, which contains information regarding distance to the temple, precautions to be taken by pilgrims who are old, sick physically weak, first aid centres and certain restrictions on the movement of pilgrims. It is used for security reasons and it stipulates and restricts the staying time of pilgrims inside the temple area. 'Access Card' is issued in public interest with social messages and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is engaged in printing Industry and is also a manufacturer of cartons, corrugated boxes, paper folders, sleeves, other packaging containers, labels, tags, pamphlets, booklets, brochures, leaflets and similar printed matter on order. Content to be printed is supplied by the customer and all the raw materials required for printing belong to the applicant. The content is printed and supplied. 9.2 Presently the applicant is supplying 'Access Card' to a customer by the name of M/s. Trilok Security Systems India Pvt. Ltd., on their specific requirement and all the contents to be printed on the 'Access Card' are provided by the said customer. Sh Hagde stated that the 'Access Card' is only a printed matter issued to pilgrims free of cost by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant is classifiable under HSN code 4901 10 20 with description brochures, leaflets and similar printed matter whether or not in single sheet. Accordingly rate of tax applicable to their supply is 'CGST 2.5% + SGST 2.5%' and IGST 5%. In other words the applicant contends that their supply amounts to supply of goods and are taxable in terms of entry at serial number 201 of Schedule I of Notification No. 1/2017-Central Tax (Rate) dated 28th June, 2017. 12. In this regard CBIC has issued Circular no. 11/11/2017- GST dated 20.10.2017, where in it is clarified as under:- "It is clarified that supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of rights to stay in the temple precincts attached to the card and other involvement of privileges and can only be issued by the recipient of supply of 'Access Cards', the same is to be treated as Composite supply with the supply of services being the principal supply. Therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services. Section 8(1)(a) of the Central GST Act clearly mandates that in case of a composite supply comprising of two or more supplies, where one of these supplies is the principal supply, such composite supply shall be treated as a supply of such principal supply. The supply made by the applicant thus amount to a supply of service and not supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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