TMI Blog2022 (5) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 8 of the CGST Act, 2017 determines taxability of composite supply which states that a composite supply comprising two or more taxable supplies, one of which is a principal supply, shall be treated as a supply of such principal supply as goods or service would depend on which supply is the principal supply. As per provision of Act 1971, that the Pattadar Pass Book cum Title Deed is a document containing the details of the land owned by a person. The entries in the Pattadar Pass Book are based on the Record of Rights which is prepared in terms of the provisions of the Act 1971. The legal provisions for issue of the Pattadar Pass Book were first introduced in the Amendment Act 11/1980 to the Andhra Pradesh Record of Rights in Land and Pattadar Pass Book, Act, 1971 - The Act 1971 mandates that any person effecting transaction on the land such as sale or purchase or mortgage, such sale or purchase or mortgage document has to be registered before the registering authority by paying registration fee and stamp duty. Such registered document will have fiduciary value and is considered as document of title. Further if any person effects any alienation or transfer of land without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calendars, diaries, bank passbooks, bank account opening forms and various other stationery items required for banking industry, educational institutions and various other customers. The petitioner is registered with Goods and Service Tax Authorities vide GST Registration No. 29AABCM516H1Z8. The Government of Telengala through Telengana State Technology Services Limited (hereinafter referred to as TSTS) invited bids for secured printing and delivery of Pattadar Pass Book cum Title Deed to all pattadars and land owners vide tender No. TSTS/CSCCLA-PPB-TD/2017 dated 23.02.2018 on behalf of the Chief Commissioner Land Administration (hereinafter referred to as CCLA). The petitioner participated in the said tender process and being the successful bidder was awarded the contract. The petitioner arranged for the material required for printing and supply of Pattadar Pass Book cum Title Deed as per the agreement entered into with CCLA. The petitioner procured paper and also printed the Pattadar Pass Book cum Title Deed as per the prescribed security features and specifications. The data/content for printing was provided to the petitioner in electronic format by CCLA. The Pattadar Pass B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would contend that the Pattadar Pass Book cum Title Deed is not covered under any of the specific entries and hence its classification under Tariff Entry 4907 00 90 is appropriate. Pattadar Pass Book cum Title Deed is ultimately used by a Pattadar in relation to agricultural land and therefore the classification of such passbook as a document of title or otherwise has to be understood in the context of various land disputes. The Pattadar Pass Book cum Title Deed confers ownership of entitlement to certain financial interests or benefits named in such deed. As per the details in scope of work at page No. 20 of the tender document it is clear that Pattadar Pass Book cum Title Deed is a document in the form of a small bound book containing the details of land owned by a person (pattadar). This Pass Book cum Title Deed is issued by Revenue Department and it contains details of land ownership, photo and change of ownership. The value of the land would exceed the cost of printing of the Pass Book cum Title Deed and the same can be classified under Chapter head 4907 of the CT Act. The Appellate Authority for Advance Ruling has completely disregarded the decisions relied upon holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputes and they will not help the petitioner in contending that the Pattadar Pass Book cum Title Deed is a title deed and it comes under the head 4907. 7. We have carefully considered the submissions made by the learned counsel for the parties and also gone through the records of the case. 8. The issue before us is regarding the classification of `Pattadar Pass Book cum Title Deed Whether it is a document of title classifiable under HSN-4904 as claimed by the petitioner or it is an article of stationary classifiable under HSN-4820 as held by the authority for Advance Ruling and the Appellate Authority for Advance Ruling. 9. Pattadar Pass Book cum Title Deed is a document in the form of a small bound book containing the details of land owned by a person (Pattadar), Photo identity of Pattadar and changes of ownership subsequent to the issue of Pattadar Pass Book cum Title Deed. This Pattadar Pass Book cum Title Deed is issued by Revenue Department under the law called Record of Rights Act (for short `RR Act ). 10. The activity of printing involves both supply of goods and services which is recognized as Composite supply in terms of the definition under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as per CT Act and HSN. 12. The petitioner submitted that the product Pattadar Pass Book cum Title Deed is not covered under any of the specific entries and hence its classification under Tariff Entry 4907 00 90 is appropriate. The relevant portion of Chapter Heading 4907 of the CT Act is extracted hereunder: Tariff Item Description of goods Unit 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value,; stamp-impressed paper; banknote; cheque forms; stock, share or bond certificates and similar documents of title: 4907 00 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stampimpressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title: 4907 00 10 ---Unused postage, revenue or similar stamps of current or new issue in the country in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of any person having interest or right in land to produce title deed and pass book before the registering authority appointed under the Registration Act, 1908 along with the documents he proposes to get registered and it shall be obligatory on the part of such registering authority to make entry of every transaction of sale, gift purchase, mortgage, lease or exchange in such title deed and pass book at the appropriate place or places under his signature and official seal. Further, Section 6D(2) provides that notwithstanding anything contained in the Registration Act, 1908, the registering authority shall not register any document relating to a transaction of the nature refereed to in sub-section(1) without the production of the title deed and pass book by both the parties to the transaction. From the above provisions, it can be inferred that transfer of title can be registered only on production of the title deed and pass book by transferor as well as transferee. 15. The petitioner contents that the Pattadar Passbook cum Title Deed cannot be classified under Chapter Heading 4820 as this chapter covers items such as registers, account books, notebooks etc. Chapter 4820 is ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the regularization of unregistered transfers and alienations under Section 5-A of the Act. The said Act subsequently amended and in force in the combined State, as on 02.06.2014, has been adapted to the State of Telangana, under Section 101 of the Andhra Pradesh Reorganisation Act, 2014 vide. The Telangana Adaptation of Laws Order 2016. 17. The Act 1971 mandates that any person effecting transaction on the land such as sale or purchase or mortgage, such sale or purchase or mortgage document has to be registered before the registering authority by paying registration fee and stamp duty. Such registered document will have fiduciary value and is considered as document of title. Further if any person effects any alienation or transfer of land without such registered document, either alienee or the transferee has to deposit registration fees and the stamp duty in accordance with the provisions of the Registration Act, 1908 and get the certificate from the Mandal Revenue officer. In such cases the certificate issued by the revenue officer is considered as document of title. Therefore, either a registered document or certificate issued from the Mandal revenue officer after paying reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect in the revenue records. ii) Second, there may be unscrupulous revenue officials at village and taluk levels who, in collusion with private individuals, may manipulate entries. 22. The items in entries 4907-00, 4907-00-10 have a recognized face value. But, the `Pattadar Pass Book does not have a face value. Even it does not have fiduciary or intrinsic value. It is a mere pass book printed with blank columns to be filled up by the revenue authorities. 23. In Rajeshwari Home Developers India (P) Ltd., supra the Madras High Court has held that, under the Andhra pradesh Records of Rights Act, the Pattadar Pass Book cum Title Deeds are more or less ultimate authority regarding the title of the property in respect of agricultural lands. 24. In Salapu Ramanna and others, supra, the High Court of Andhra pradesh has held as under: 5. At the interlocutory stage, the trial Court has to depend mostly upon the documentary evidence. The pattadar passbooks and title deeds issued in favour of the parties assume significance, in view of the presumption provided for under the Act. It may be true that the entries in 1-B register constitute the basis for issuing a pattadar p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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