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TMI Blog2019 (11) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 of CGST Rules 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 by discharging the fee Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Private Limited Company registered under the Goods and Services Act, 2017 and is engaged in printing. The applicant has sought an advance ruling in respect of the following question: "Whether the activity of printing of Question Paper books is to be covered under HSN 4901 under the description "Printed books, including Braille books" in Serial Number 119 of Notification No. 2/2017 Central Tax (Rate) or under the sub-clause (vi) of clause (b) in serial Number 66 with SAC 9992 of Notification No. 12/2017". 3. The applicant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submissions made by the applicant in their application for advance ruling as well as the additional submissions made by Sri. Gautham Shenoy, Advocate, during the personal hearing. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. 6.2 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 6.3 On examination of the nature of the printing activity carried out by the applicant, it is observed that only the content for prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the recipient of supply] is ancillary to the principal supply of goods and therefore such supplies would constitute supply of goods falling under respective headings of Chapter 48 or 49 of the Customs Tariff" 6.5 The first issue raised by the applicant is whether the supply is classifiable under HSN 4901. In other words the applicant desires to know whether the supply amounts to supply of goods, which are classifiable under HSN 4901. In the instant case applicant is engaged in printing the content supplied by the recipient using their own physical inputs like paper, ink etc. Since there is involvement of rights in the question paper booklets printed and they cannot be supplied to anyone else and the confidentiality clauses of the contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; 6.8 Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 was amended with effect from 27th July 2018, by Notification No. 14/2018 - Central Tax (Rate) dated 26th July 2018, by inserting clause (iv) in the Explanation, in paragraph 3 and the same reads as under: "(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students." 6.9 The applicant states that they provide serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 where it is stated that the term "relate"' is also defined as meaning to bring into association or connection with. It has been clearly mentioned that "relating to" has been held to be equivalent to or synonymous with as to "concerning with" and "pertaining to". The expression "pertaining to" is an expression of expansion and not of contraction. 6.10 It infers from the above that there may be several services relating to the conduct of examination like invigilation, distribution of question papers, collection of answer sheets, assessment of answer sheets, printing of question papers etc. Therefore the ambit of the services relating to conduct of examination includes services of printing of question papers also. Therefore the services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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