TaxTMI 
TaxTMI 
TaxTMI 
2019 (10) TMI 527
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....are engaged in the business of supplying the services of printing books, magazines, calendars, diaries, bank passbooks, bank account opening forms and various other stationery items required for banking industry, educational institutions and various other customers. 3. The Government of Telangana, through Telangana State Technology Services Ltd., (hereinafter referred to as TSTS), invited bids for Secured Printing and Delivery of Pattadar Passbook cum Title Deed (hereinafter referred to as PPB cum TD) to all Pattadars and landowners vide Tender No. TSTS/CSCCLA-PPB-TD/2017 dated 23-02-2018 on behalf of Chief Commissioner, Land Administration (hereinafter referred to as CCLA). The applicant participated in the said tender process and being the successful bidder was awarded the contract. 4. The applicant procured the material required for printing as per the prescribed security features and specifications. The data/ content for printing provided by CCLA to the Applicant in electronic format. The Applicant printed and supplied the PPB cum TD. 5. The Central Board of Indirect Taxes and Customs (hereinafter referred to as CBIC) at para 4 of its Circular No. 11/11/2017-GST dated 20.10.....
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....blishing, printing and reproduction services; materials recovery services, other than (i) above 18 8. As per entry no. 27 (i) of the said Notification, services under Heading 9989 by way of printing of all goods falling under Chapter 48 or 49 which attract IGST@ 12 % or 5 % or Nil rate, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer is chargeable to IGST at 12 %. The applicant supplied printed PPB cum TD vide Invoice No. KAA8104318 dated 19.05.2018 charging IGST @ 12% for SAC 9989. 9. In light of the above, the applicant feels that being a good corporate entity it is necessary to avoid any future issues on the interpretation and hence decided to approach the Authority for Advance Ruling for the same. Therefore, the applicant seeks advance ruling on the question that whether PPB cum TD is a "Document of Title" so as to classify under HSN 4907 or as a "Passbook" under HSN 4820. STATEMENT OF FACTS AND APPLICANT'S INTERPRETATION 10. The applicant feels that the PPB cum TD satisfies all the criteria to be called as document of title and is rightly classifiable under HSN 4907. The applicant place follo....
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.... to obtain PPB cum TD from the Mandal Revenue Officer on payment of fees as prescribed under the law. The sub Section (5) of Section 6A of the PPB Act, 1971 further state that PPB cum TD is title deed in respect of an owner-pattadar and it shall have the same evidentiary value with regard to the title for the purpose of creation of equitable mortgage under the provisions of the Transfer of Property Act, 1882( Central Act 4 of 1882) as a document registered in accordance with the provisions of the Registration Act, 1908 (Central Act 16 of 1908). 12. The applicant would further like to rely upon the provisions of Section 6-C & 6-D of the PPB Act, 1971. The Section 6-C makes it mandatory for every loan granted by credit agency to provide record of loans & encumbrances in the PPB cum TD. Further, Section 6-D of the PPB Act, 1971 makes it obligatory on the part of any person having right of interest or right in land to produce PPB cum TD before the registering authority appointed under the Registration Act, 1908. 13. The applicant submitted that on a conjoint reading of above provisions, it can be inferred that PPB cum TD confers ownership to the holder and that any transfer of title ....
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....in excess of the intrinsic value. In view of the explanatory notes to heading 4907(F) they are classifiable under heading 4907." 17. In view of the above applicant submitted that PPB cum TD is a document being issued (after completion and validation) by the appropriate authority and they have fiduciary value in excess of the intrinsic value. Hence it can be inferred that PPB cum TD is classifiable under the heading 4907. Further the Applicant is printing PPB cum TD and the printing activity is in the nature of supply of service. To determine the rate of tax for supply of such services applicant relied on entry 27(i) to Notification No.8/2017-Integrated Tax (Rate) dated 28-06-2017, as amended is pertinent. As per this entry, if the rate of IGST of goods falling under Chapter 48 or 49 is 12%, 5% or Nil, then the service is taxable @ 12%. Hence the applicant is of a view that inter-state supply of services of printing PPB cum TD is chargeable to IGST @ 12% under Heading 9989. PERSONAL HEARING: / PROCEEDINGS HELD ON 20.07.2018 18. Sri Chandrashekara Gaunekar, General Manager (Taxation) and authorised representative of the applicant appeared for personal hearing proceedings held on ....
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....tion or transfer made or effected otherwise than by registered document, the alienee or the transferee may, within such period as may be prescribed, apply to the Mandal Revenue Officer for a certificate declaring that such alienation or transfer is valid. (2) On receipt of such application the Mandal Revenue Officer shall, after making such enquiry as may be prescribed require the alienee or the transferee to deposit in the office of the Mandal Revenue Officer an amount equal to the registration fees and the stamp duty that would have been payable had the alienation or transfer been effected by a registered document in accordance with the provisions of the Registration Act, 1908 as fixed by the registering officer on a reference made to him by the Mandal Revenue Officer on the basis of the value of the property arrived at in such manner as may be prescribed: (c) Further Section 6A of the Act provides as follows: 6-A. (1) Every Owner, Pattadar, of any land shall apply for the issue of a pass book to the Mandal Revenue Officer on payment of such fee as may be prescribed. The owner-pattadar shall apply for the issue of a title deed in addition to a pass book provided that an occu....