GST on Printing / Supply of cheque books, Aadhaar Cards & Polyvinyl chloride cards

By Editor4 Goods and Services Tax Judiciary July 26, 2018 2 comments

TaxGuru Citation: 2018 taxguru.in 1769
Case Name: In re K L Hi-tech Secure Print Ltd (GST AAR Telangana)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: Advance Rulings, Telangana AAR

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In re K L Hi-tech Secure Print Ltd (GST AAR Telangana)

1. The supply of service to ‘educational institutions’ for conducting of examinations are eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate) dt. 28.6.2017.

2. The supply of ‘Printing of cheque books’ (where the paper is being supplied by the banks) are classifiable under heading 9988 and attracts GST @ 5% ( 2.5% CGST + 2.5% SGST).

3. The supply of cheque books (where the printing paper and inks are being borne by the applicants) are classifiable under heading 4907 of GST Tariff as goods and would not attract any GST as they are exempted supply in terms of Serial No 118 to the Notification No.02/2017-Central Tax (Rate) dated 28.06.2017.

4. The supply of Aadhaar Cards are classifiable under heading 9989 of GST Tariff and attracts GST @ 12% ( 6% CGST + 6% SGST) in terms of S.No.27 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended.

5. The printing and supply of Polyvinyl chloride cards (PVC) are classifiable under heading 3920 of GST Tariff and attracts 18% GST (9%CGST + 9%SGST) in terms of S.No.106 of Schedule III of Notification No.1/2017-Central Tax (Rate) dated 28th June, 2017.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TELANGANA