AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2019 (2) TMI 65
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....] after printing the Syllabus decided by the SCERT would tantamount to supply of service and will fall under Services Accounting Code 9989 accordingly amenable to tax @12%? 3. Whether the books which the CHHATTISGARH TEXT BOOK CORPORATION is supplying as per instruction of various agencies of school Education Department CG such as Rajiv Gandhi Siksha Mission/SCERT/ office of District education officer etc. would tantamount to supply of goods and will fall under the zero rated goods. 4. Whether the books which the CHHATTISCARH TEXT BOOK CORPORATION is supplying as per instruction of various agencies of school Education Department CC such as Rajiv Gandhi Siksha Mission/ SCERT/office of District education officer etc. would tantamount to supply of service and will fall under Services Accounting Code 9989 accordingly amenable to tax @12% 2. Facts of the case:- CHHATTISGARH TEXT BOOK CORPORATION is a registered society under Chhattisgarh society registration Act, 1973 which is run by Government and Non-Government officers. CHHAITISGARH TEXT BOOK CORPORATION has been provided with the work of publishing and distribution of books for Chhattisgarh State by the order No. F-10-12/2004....
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....t of the book. The Text Book Corporation gets the syllabus from the SCERT for which it pays royalty to SCERT in lieu of consideration. Thus, the content ls owned by the SCERT. Further, in every book being supplied they are duly mentioning the publisher's name i.e. CG Text Book, Content Owner as SCERT and the printer's name who has actually printed the books. 4. that, to carry such printing and publishing work, CHHATTISGARH TEXT BOOK CORPORATION purchase papers from paper manufacturers and provide such papers to job workers for printing the content as provided by SCERT along with the patterns/layout of the books which TBC specifically decides. 5. that, then TBC circulates such books in different areas as directed by the Government, further to enhance its circulation of Book' CHHATTISGARH TEXT BOOK CORPORATION has opened various depots and has also given online facility to purchase from their site' 6. that, in case any book is left with the CHHATTISGARH TEXT BOOK CORPORATION after distribution or damage of book or in case the content provided by the SCERT is incorrect' only TBC is responsible for such losses incurred. Therefore, TBC has to write-off such losses....
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....In keeping with the established principles of natural justice, personal hearing in the matter was extended to the authorized representative of the applicant and accordingly, Mr. J.K. Gupta (CA) and Miss. Deepti Agrawal, Senior Manager (Finance) appeared before us for hearing on 29.11.2018 and reiterated their contention. They also furnished a written submission dated 29.11.2018, which has been taken on record. The applicant has submitted its registration certificate as approved by Chhattisgarh Society Act, 1973 w.e.f. 11-08-2004. The applicant has submitted society registration certificate, copy of byelaws of society, copy of minutes of Board meeting, copy of sale invoices submitted to the State Government and copy of audit report of its C.A. (Charted Accountant) of the 2016-17. The applicant narrated the task of CHHATTISGARH TEXT BOOK CORPORATION as under:- Department of Education gives instructions to CHHATTISGARH TEXT BOOK CORPORATION to provide books in various schools. On receipt of such instructions from SCERT regarding contents, CHHATTISGARH TEXT BOOK CORPORATION, it purchases paper from paper manufactures for the purpose of printing of books. Then it provides such paper t....
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....Education Department, Chhattisgarh. iii. Secretary Finance Department, Chhattisgarh or its representative not below the rank of Deputy Secretary. iv. Director Public Education, Chhattisgarh. v. Chairman, Chhattisgarh Board of Secondary Education. vi. Controller, Government Press, Chhattisgarh. vii. Director, State Council of Education, Research and Training. viii. Commissioner/Director, Department of Welfare of Schedule Caste, Schedule Tribe and Other Backward classes. ix. A representative as nominated by NCERT. x. A Principal nominated by Chhattisgarh School Education Department. xi. Three Teachers/Head Masters/DIET Principals as nominated Chhattisgarh School Education Department having knowledge primary/middle/higher education. xii. Two renowned people in the field of Education as nominated by the Chhattisgarh Government. 5.3 The above members of the council holds time to time Board meetings for rarifying the price of printed books of various academic classes. For price fixation of the books other expenses like paper and printing cost are also included apart from other miscellaneous expenses. For academic year 2018-19 to 2020-21 following other expenses are ....
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....iv Gandhi Shiksha Mission for every academic and class as per their demand. CHHATTISGARH TEXT BOOK CORPORATION incurs losses on account of write off, of books, which is shown in its books of account. In the Board meeting No. 41 date 15-09-2015 for the year 2015-16, the decision to write off 166 tons of books by means of open tender, of all the unused books of all 14 depots, has been taken. From the above facts it is clear that the State Government has constituted the CHHATTISGARH TEXT 300K CORPORATION for the above mentioned task in a continuous manner according to which CHHATTISGARH TEXT BOOK CORPORATION supplies the books owned and printed by it to School Education Department and Rajiv Gandhi Shiksha Mission every year whose syllabus is being approved by the experts. Section 2(30) of GST Act defines composite supply as under:- "Composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration: Where goods are pac....