2018 (12) TMI 1227

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....eks a Ruling as to whether this activity can be classified as "export". Advance Ruling is admissible on the first question under section 97(2)(a) of the CGST/ WBGST Acts, 2017 (hereinafter referred to, collectively, as "the GST Act"). The definition of "export" however, falls under section 2(6) of the Integrated Goods and Services Act, 2017 (hereinafter referred to as "the IGST Act") and a ruling thereon is out of the purview of this Authority. However, inherent to the concept of whether or not a supply is to be considered as "export" is the issue of determination of liability to pay tax on any supply of goods or services, or both, which is admissible for consideration under section 97(2)(e) of the GST Act. The Applicant further su....

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.... thus debarring all likelihood of transfer of title from the Applicant, is the principal supply and the physical inputs, such as paper, ink, binding material, labour etc., are ancillary to this principal supply. 4. TRU Clarification issued under F. No. 354/263/2017-TRU dated 20th October 2017 by the Ministry of Finance, Department of Revenue, Government of India, clearly states in Serial no. 4 that:- "In 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 belongs to the printer, supply of printing [of content supplied by the recipient of ....

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....tax invoice refer to supplying of printing service classifiable under heading 9989) to the recipient located in India. According to section 2(6) of the IGST Act, "export of services" means the supply of any service when a) the supplier of service is located in India; b) the recipient of service is located outside India; c) the place of supply of service is outside India; d) the payment for such service has been received by the supplier of service in convertible foreign exchange; and e) the supplier of service and the recipient of service are not merely establishments of a distinct person. It is, therefore, obvious from the above discussions that the Applicant's supply is not the export of service, as the recipient of th....