2019 (10) TMI 942

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.... Act, 2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a partnership firm registered under the Goods and Services Act, 2017 engaged in offset printing of Answer booklets, center pinning and hand numbering. Applicant received an order from a Karnataka State Secondary Education Board for printing of answer booklet, centre pinning and hand numbering. The board will provide the design and format of the answer booklet in soft copy to be printed, then centre pinning and hand numbering answer booklet and supply back the answer booklet to the board. 3. The Applicant seeks advance rul....

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....outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 7. On verification of the nature of the activity carried out by the applicant with regard to printing, center pinning and hand numbering of the answer booklet it is observed that only the content of water mark to be printed on the each page of the answer booklet along with format and design is supplied by the board whereas printing inputs as well as paper belongs to the applicant. The applicant has to print the water mark on each p....

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....pter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, predominant supply is that of goods and the supply of printing of the content (supplied by the recipient of supply} is ancillary to the principal supply of goods and therefore such supplies would constitute supply of goods falling under respective headings of Chapter 48 or 49 of the Customs Tariff. 9. As per the circular, if the activity of printing gives essential character to the printed product, it will be supply of service. If the usage of the product gives essential character, it will be supply of goods. 10. In the instant case applicant is supplying answer booklets printed with....