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M/S SRI VENKATESWARA ENTERPRISES Advance Ruling No. KAR ADRG 48/2019 DATED 18-09-2019

M/S SRI VENKATESWARA ENTERPRISES Advance Ruling No. KAR ADRG 48/2019 DATED 18-09-2019

M/S SRI VENKATESWARA ENTERPRISES

Advance Ruling No. KAR ADRG 48/2019 DATED 18-09-2019

1.       Facts of the cases: - The applicant states that the Karnataka State Pre-University Board floated a tender for the printing of textbooks and the applicant participated in the tender and became the successful bidder. The PUC Board supplies the content on a DVD/CD which is copyright protected for which royalty is paid by the applicant.

The materials, namely, the paper, board, manpower, Inks, Chemicals and machinery all belong to the applicant. The printing is carried out strictly adhering to the standards, quality, design, syllabus and content stipulated in the tender. The printing is done on a job work basis and once the printing is done, the textbooks are supplied to various authorized resellers of the textbooks across the State. The applicant contends that the activity performed by him is printing and supply of printed books to various resellers in the State.

Further printing and binding of brochures, books, calendars, pamphlets, on job work basis. The applicant states that he undertakes printing of various items on the basis of content supplied by Government Authorities and other paper is also supplied by the recipient. The ink, plates, machines, manpower all belong to the applicant.

 

2.     Ruling by AAR:- The Authority observed that, applicant participated in the tender called by the PUC board for printing and supply of textbooks and applicant obtained the job of printing and supply of textbooks.

 The applicant printed the PUC textbooks and supplied to the various resellers in the state. This activity of printing and supply of the textbooks to the resellers by the applicant is covered under Notification 2/2017-Central Tax (Rate) dated 28/06/2017 under entry No.119 reads as “Printed Books, including Braille Books.” This is exempt from the payment of GST.

The AAR also observed that, “The printing and binding of brochures, printed books and pamphlets, on a job work basis attracts 2.5% CGST and 2.5% SGST under clause (ii) of entry no.26 of Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 20/2017 – Central Tax (Rate) dated 22.08.2017 whereas printing and binding of calendars attracts 6% CGST and 6% SGST under clause (iia) of Entry No. 26 of Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 31/2017 – Central Tax (Rate) dated 13.10.2017”.

“The binding of Diary, Catalogues and Books carried out on job work basis attracts CGST @ 9% and SGST @ 9% under clause (iii) of Entry no. 26 of Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No.31/2017 – Central Tax (Rate) dated 13.10.2017”.

“The printing of textbooks, periodicals, magazines and workbooks and supplied back to State Government across the state attracts CGST @ 6% and SGST @ 6% under clause (i) of entry no.27 of Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No.31/2017 -Central Tax (Rate) dated 13.10.2017”.


 

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