TaxTMI 
TaxTMI 
2022 (12) TMI 508
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....y is treated as supply of services? (iii) If the activity is to be classified as supply of goods, then whether the same can be treated as exempted goods under SL. No. 119 of the exempted list at Nil rate of tax under CH 4901 i.e. Printed Books including braille books? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling. the expression 'GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT FACTS: The submissions, as reproduced verbatim, could be seen thus- The Applicant 1. The Applicant, M/s. Prabhakar & Sons is a proprietary firm owned by Shri. Makarand Vacant Kulkarni, having registered office at 201, Dhananjoy Eternia, 2nd Floor. Vijayanagar Colony, 2129. Sadashiv Peth Pune -411030. The Applicant is registered under GST vide GSTIN 27AENPK2969MIZP, Nature of activity undertaken by the ....
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....enue), wherein it has been clarified that 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 such supplies would constitute supply of service jailing under heading 999295 of the scheme of classification of services. 5. Circular No.11/11/2017-GST Subject: Clarification on taxability of printing contracts. 1. Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services falling under heading 9989 of the scheme of classification of services annexed to notification No. 11....
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....) by an educational institution to its students, faculty and staff. (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance, fees: (b) to an educational institution, by way of, (i) transportation of students, faculty and stuff (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory: (iii) security or cleaning or housekeeping services performed in such educational institution: (iv) services relating to admission to, or conduct of examination by, such institution; (v) supply of online educational journals or periodicals Nil Nil Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (w) of item (b) shall apply to an institution providing services by way of- (i) pre-school education and education up to higher secondary school or equivalent: or (ii) Education as a part of an approved vocational education ....
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.... 4901. 13. The Applicant also refers to CH 4911. The said tariff heading covers other printed matter, including printed pictures and photographs, such as Trade advertising material, commercial catalogues and the like, printed posters, commercial catalogues, printed inlay cards, pictures, designs and photographs, plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices. The Applicant submit that the said tariff heading predominantly deals with the commercial printing, however question papers are not used any commercial purpose. Therefore printing and supply of question papers also cannot he classified under CH 4911. 14. The Applicant also refers to the decision of the Authority for Advance Ruling under GST, Gujrat in the case of Edutest Solutions Pvt Ltd. - 2018 (18) GSTL 77 (AAR-GST). in the similar activities wherein the fallowing has been held by the Hon. Authority: (i) The activity of printing of question papers by M/s. Edutest Solutions Private Limited is activity of supply of service classifiable under heading 9989 of the scheme of classification of services. (ii) T....
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....AND PRINTING SETS INCORPORATING SUCH COMPOSING STICKS 9989 12 Printing and reproduction services of recorded media, on a fee or contract basis 4911 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS 4911 99 10 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS - HARD COPY (PRINTED) OF COMPUTER SOFTWARE The applicant vide their ARA have submitted the application before Advance Ruling Authority stating that printing of examination or test paper is a composite supply where the printing of the contents provided by the University or Board or Educational Institute is the principal supply. As per "Composite Supply" as defined in Section 2(30) of the CGST Act, 2017 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". As per Section 2(90) of the CGST Act. 2017 "Principal supply" means the supply of goods and services which constitutes the predominant element of a composite suppl....
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....CH 4911 also. Thus, the applicant have classified the activity of printing and supply of question papers for Universities, Educational Boards and Educational institutes under HSN 999295 as supply of services relating to conduct of examination and therefore the same is exempt from GST under Sr.No.66 of Notfn.No.12/2017 C tax dtd. 28.6.2017. In this connection, the applicant rely upon following decisions of Hon'ble Supreme Court ad High Court. i. Doypack Systems Pvt. Ltd. Vs UOI-1988 (36) ELT 201 (SC) ii. Coca Cola India Pvt. Ltd. Vs CCE, Pune III-2009 (242) ELT 0168(Bom HC) Comments of the Department - In the instant case it is observed that the taxpayer is undertaking activity of printing and supply of test papers to the Education Boards, Universities & Eduational Institutes where content for printing of question papers relating to examination is supplied to the tax payer by University. Board or Education Institutes and the ownership and uses rights of the contents as well as printed test paper are always with the respective educational institute. Hence as per Para 4 of clarificatory Circular No.11/2017-GST dated 20.10.2017 - "In the case of printing of books, pamphlets,....