In re Sri Venkateshwara Enterprises (GST AAR Karnataka)
A. Whether the printed text books for PUC Board classifiable under HSN Code 4901 1010 supplied to resellers is exempt from the payment of CGST and SGST?
The printed text books, classifiable under HSN Code 4901, supplied to resellers are covered under Entry No.119 of Notification No.02/2017 Central Tax (Rate) dated 28.06.2017 and are exempt from the payment of CGST and SGST.
B. What is the applicable rate of CGST and SGST on printing and binding of brochures, books, calendars, pamphlets on job work basis to the Government authority and other printers?
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.
C. What is the applicable rate of CGST and SGST on binding of diary, catalogues and books on job work basis?
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.
D. What is the applicable rate of CGST and SGST on printing and supply of text books and work books to the State Government for onward supply to schools?
The printing of textbooks 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.
E. Whether the printing and supply of periodicals and magazines referred in HSN code 4901 exempt from payment of GST?
The printing and supply of periodicals and magazines to the Government Departments 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.
