9911796707
TMI Blog2022 (7) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... f CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017. Inf Form GST ARA 01 discharging the fee of Rs.5000/= each under the CGST Act and the KGST Act. 2. The Applicant is a Society registered under the Karnataka Societies Act, 1960. The Applicant is also registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The Applicant is engaged in the preparation, printing and distribution of textbooks to all Government approved schools. 3. The applicant has sought advance ruling in respect of the following questions: i. Whether the service of printing and supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces or both" and "Whether applicant is required to be registered" and hence is admissible under Section 97(2)(a)(b)(e) & (f) of the CGST Act 2017. 5. BRIEF FACTS OF THE CASE: The applicant furnishes some facts relevant to the issue: 5.1 The applicant is a Society registered under the Karnataka Societies Act, 1960. It was established vide Government Order ED 95 DGO 2005, Bangalore, dated 04-01-2006, and promulgated to form an umbrella body in the context of preparation, printing and distribution activities of all Government approved school textbooks. 5.2 The applicant states that they receive grants from the Government of Karnataka for the supply of text books freely to students enrolled in government and aided schools and by sales to pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived rental income from a property owned by it, by leasing it to Karnataka Food and Civil Supplies Corporation Ltd. 6. Applicant's Interpretation of Law: 6.1 The applicant submits that they fall within the definition of "governmental authority" as envisaged under the GST law, being setup by a Government Order and carrying out functions envisaged under Article 243G and 243W of the Constitution. Their primary function is to print and supply textbooks in accordance with the Karnataka State Government's Sarva Shikshana Abhiyana Policy, which is one of the State Government's public responsibilities. 6.2 Without prejudice to the foregoing, the Applicant could also be covered under the definition of "Government Entity" as per Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts narrated in their application. FINDINGS & DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KG ST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. 13. In the instant case, we observe that the Applicant, who has filed the application, is not the supplier of services related to printing of text books. Thus the Authority refrains itself from giving any ruling in respect of the same 14. As per SI. No. 2(b) of schedule II of the CGST Act 2017, "any lease or letting out of the building including commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply". Since the Applicant has leased a property to Karnataka Food and Civil Supplies Corporation Ltd, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th, within the meaning of that term. This question on which advance ruling is sought by the applicant is not covered under section 97(2) of CGST Act 2017. Hence, the same cannot be answered. 17. In view of the foregoing, we pass the following RULING i. This question cannot be answered for the reasons mentioned supra. ii. Same as (i) iii. Same as (i) iv. GST should be collected on rental income from property leased by the Applicant to Karnataka Food & Civil Supplies Corporation Limited at 18% (9% CGST and 9% SGST) from 01.07.2017. v. The Applicant has not specified the exact nature/ type of scrap. In the absence of the same, the question cannot be answered. vi. This authority refrains from giving any ruling in respect of the questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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