2020 (4) TMI 873

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....: Sri. Shanthiny Mathan, Accounts Executive and DAR ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. M/s. Ideal Industrial Synergy Solutions Private Limited (hereinafter called the 'Applicant'), having GSTIN number 29AAEC11202K1ZR, has filed an application for Advance....

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....tic bags, Tin containers, leaflets, posters, calendars, catalogues, danglers, profiles. He is also involved in the manufacturing, designing, printing of all types of labels, hang-tags and pocket flashers, textile accessories like leather patches, Jeans button, Riyet, Eyelet, Snap fasteners, Buckle, Sew on Buttons, metal, snap buttons, plastic hangers, seal tages, key-chains, patches and  pupp....

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....d in the supply of content and this is received from the religious heads. 4. FINDINGS & DISCUSSION: 4.1 The submissions of the applicant is verified and found that the supply is made by the applicant to the Madarasas for a consideration and the contract is for the supply of books for consideration. This being in the course of business would amount to a supply of books as per sub-section (1) ....

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....a Goods and Services Tax Act, 2017. The inter-State supply of printed books are exempt under the IGST Act, 2017 as they are covered under entry no. 119 of Notification No.2/2017 -Integrated Tax (Rate) dated 28.06.2017. 5. In view of the foregoing, we rule as follows RULING 1. The supply of books by the applicant to the religious schools are supply of printed books which is covered under H....