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TMI Blog2021 (2) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... ZM. 2. The applicant is engaged in supply of stationary items and has sought advance ruling on following questions- I. Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University name is covered under which category under GST. Is it supply of goods or supply of service? II. If goods, under which HSN code it is covered and if services under which service the above said supply would be covered? III. Supply of above OMR Sheets, Answer Sheets/Examination copies are taxable or exempted under GST? 3. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant and observed that the applicant has ticked following issues on which advance ruling required- (1) classification of any goods or services or both: (2) Applicability of a notification issued under the provisions of the Act (3) Admissibility of input lax credit of tax paid or deemed to have been paid (4) Determination of the liability to pay tax on any goods or services or both (5) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply o/' goods or services or both, within the meaning of that term. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2) of the CGST Act 2017. We therefore, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. 3. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. 4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage, rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials recovery services, other than (i) above 9 - 14. We find that services by way of Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University name is not covered under Si. No. 27(i) above and the same falls under 51 No. 27(ii) above. As such, the rate of GST on Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University name is 18% (9% CGST & 9% SGST). 15. In view of the above discussions, we, both the members unanimously rule as under; RULING 16. Que 1. Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution / University name is covered under which categor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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