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of <h1>AAR Karnataka declines ruling on textbook printing GST and scrap sales due to applicant not being service supplier</h1> <h3>In Re: M/s. Karnataka Text Book Society</h3> In Re: M/s. Karnataka Text Book Society - TMI Issues:1. Classification and applicability of GST on printing and supply of textbooks to government entity.2. Rate of GST and SAC Code for printing and supply of textbooks.3. Applicability of recent amendments to GST notifications on printing and supply of textbooks.4. GST on rental income from property leased to a government entity.5. Applicability of GST on sales of scrap.6. Retention or surrender of GST registration by the Applicant.Analysis:1. The Applicant, a Society registered under the Karnataka Societies Act, sought advance ruling on the printing and supply of textbooks to government entities. They questioned the applicability of Notification No.12/2017-Central Tax (Rate) for nil rate of tax on such services. The Applicant argued that being a government function, the service should be exempt from GST.2. The Authority refrained from ruling on the classification and GST rate for printing and supply of textbooks as the Applicant was the recipient, not the supplier, of these services. Hence, the Authority did not have jurisdiction to provide a ruling in this regard.3. Regarding recent amendments to GST notifications, the Applicant questioned whether the amendments would apply to them or if the previous notification would prevail. The Authority held that the previous notification would supersede the recent amendment, ensuring nil rate of GST on printing and supply of textbooks.4. The Applicant inquired about GST on rental income from property leased to a government entity. The Authority clarified that such rental income is taxable at 18% (9% CGST and 9% SGST) from a specific date.5. The Applicant also sought clarification on the applicability of GST on sales of scrap. However, as the nature/type of scrap was not specified, the Authority could not provide a definitive answer to this query.6. Lastly, the Applicant questioned whether they should retain or surrender their GST registration. The Authority explained that this question was beyond its jurisdiction as it did not fall under the specified categories for seeking an advance ruling under Section 97(2) of the CGST Act 2017.In conclusion, the Authority provided rulings on the applicable GST rates for rental income and refrained from giving rulings on issues beyond its jurisdiction, such as the retention or surrender of GST registration.
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