TaxTMI 
TaxTMI 
2018 (10) TMI 201
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....printing industry, manuscripts, typescripts and plans'. The applicant referred to entry at Sr. No. 119 of Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017, as amended, which provides Nil rate for 'Printed books, including Braille books' of Chapter Heading 4901. The applicant also referred to entry at Sr. No. 201 of Schedule-I of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended, which provides CGST Rate of 2.5% for 'Brochures, leaflets and similar printed matter, whether or not in single sheets' of Chapter Heading 4901. 3. The applicant submitted that its entire operations are in the education field, since it is doing printing of exam question papers for various Universities and Education Boards. All its clients are Government Bodies - both Central and State Governments. It is submitted that as per Chapter Heading 4901, Printing of Books attracts no GST since they have been given exemption in view of their contribution to the betterment of society through the field of education, applicant's work is also part of the same objective. It is submitted that since exemption is given for printing of books, printing of question papers should also be exemp....
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.... should be covered by Schedule I at Sr. No. 201 liable to tax at 2.5% under "Brochures, leaflets and similar printed matter, whether or not in single sheets". 7.1 The Central Goods and Services Tax and Central Excise Commissionerate, Ahmedabad North inter-alia informed that printed Question Paper are not covered under any of the Headings from 4901 to 4910, it is classifiable under Heading 4911 covering 'Other printed matter, including printed pictures and photographs', more specifically under HS Code 4911 99 90, with applicable GST Rate of (6% + 6%). 7.2 The Central Goods and Services Tax and Central Excise Commissionerate, Ahmedabad North also referred to Sr. No. 27 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, covering services falling under Heading 9989. In view of the above, it has been informed that the supply being made by the applicant may either be considered as supply of goods falling under HS Code 4911 9990, attracting 12% GST or be considered as supply of service covered under Heading / Service Code 9989, attracting 12% GST. 8. We have considered the submissions made by the applicant in their application for advance ruling, in addi....
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....ds / Educational Institutes and the physical inputs used for printing belong to the applicant, supply of printing is the principal supply in this case and the same would constitute supply of service falling under heading 9989 of the scheme of classification of services. 11. The next issue which arises for consideration is applicability of Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, or Sr. No. 27 of Notification No. 11/2017-CentraI Tax (Rate) dated 28.06.2017, as amended, (and corresponding Notifications issued under the Gujarat Goods and Services Tax Act, 2017) to the aforesaid supply of service. 12.1 Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06,2017 read as follows - (1) (2) (3) (4) (5) Sl. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Conditions 66 Heading 9992 Services provided - (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals ....
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....No. 12/2017-CentraI Tax (Rate) as follows :- (y) "educational institution "means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (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; 13.1 Thus, as per Sr. No. 66(b)(iv) of Notification No. 12/2017-Centra1 Tax (Rate), as amended, 'services provided to an educational institution, by way of services relating to admission to, or conduct of examination by, such institution' is exempted from payment of Goods and Services Tax. 13.2 In the sub-item (iv) of item (b) of Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), as amended, the phrase used is 'services relating to admission to, or conduct of examination by, such institution'. Hon'ble High Court of Bombay, in the cate of Coca Cola India Pvt. Ltd. vs. Commissioner of Central Excise, Pune-III [2009 (242) E.L.T. 168 (Bom.)] = 2009 (8) TMI 50 - BOMBAY HIGH COURT, has held that the phrase 'relating to' widens the scope and observed as follows - "....
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....ii) at Para 3 of the Notification No. 12/2017-Central Tax (Rate), as amended, clarifies that 'Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative'. Therefore, merely on the ground of classification of the service of the applicant under heading 9989 would not preclude it from being covered by Sr. No. 66 of Notification No. 12/2012-Central Tax (Rate), if it is otherwise covered under the said entry. 13.4 Therefore, services provided by the applicant to educational institutions by way of printing of question papers for conduct of examination by such institutions would be covered by Sr. No. 66 of Notification No. 12/2012-Central Tax (Rate), as amended. 13.5 As defined in clause (y) of Paragraph 2 of Notification No. 12/2017-Central Tax (Rate) 'educational institution' means an institution providing services by way of education (pre-school education and education up to higher secondary school or equivalent, education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force, or education as a part of an approved vocational education course). The benefit of Sr. No. 66 of Notificat....