TaxTMI 
TaxTMI 
2021 (11) TMI 887
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.... read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling seeking clarification. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,00....
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....s amounts to provision of service and the same is exempt from GST levy? B. Whether printing of post-examination material like Rank Cards, Marks Cards, Grade Sheets and Certificates specific to various educational boards/ Universities amounts to provision of service and the same is exempt from GST levy? C. Whether the activity of evaluation of OMRS and answer sheets, i.e., scanning and processing of results of examination falls under the category of service and is exempt from GST levy? 2. What is the classification and applicable GST rate for the supply of cheque books printed in the name of specific Bank name and customer name as per the specification given by the Banks? This being the case Consequent upon rece....
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....-08-2021. The authorized representatives reiterated their averments in the application submitted and contended as follows: 1. That printing of pre and post exam pages of various examination boards and universities fall under Entry 66 of Notification No.12/2017 dt:28.06.2017 and as such are exempt from taxation under GST law. 2. The supply of service by way of scanning and processing of results of examination to institutes also fall under the above entry and therefore they are exempt. 3. That the AAR of Telangana in their order No. 10/2018, A.R.Com/13/2018 have ruled that the above 2 activities fall under Entry 66 of the said notification and therefore are exempt from taxation. 4. That printing of cheque b....
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....course;" Further, clause (iv) of Explanation of said notification reads as below: "(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students" Therefore it was clarified that GST is exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc, when provided to such Boards under S. No. 66 (b) (iv) of Notification No. 12/2017-CT(R). As seen from the averment of the applicant they claim to supply services which are....
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.... 6 - (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 9 - In this connection a reference may be made to a circular issued by CBIC in 11/11/2017 - GST dated: 20.10.2017 wherein at Para 4 the following clarification is given. "In the 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 belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore s....
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....ii) of Notification No.11/2017-Central Tax (Rate), dated: 28-06-2017 as amended and is taxable at 9% CGST & 9% SGST. Further, by amended Notification No. 31/2017 - Union territory Tax (Rate) dt 13.10.2017 the following entry was introduced at serial no. 26 with chapter heading 9988 at sub item (iia) "Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent." In light of the above amended entry and also the clarification issued by CBIC dated: 20.10.2017 it is clarified that where the applicant uses physical input, i.e., paper supplied by their client for the purpose of goods falling under chapter 48 or 4....