In re Department Of Printing, Stationery and Publications (GST AAR Karnataka)
Issuance of No Objection Certificate (NOC) to private persons, for change of name
This category covers the questions bearing number 23, 24 & 25, which deals with issuance of No Objection Certificate (NOC) to private persons, for change of name. Private individual who intended to change their name approach the applicant for publishing their present and proposed name in the official Gazette. Since the private individual name is not published in the official Gazette, applicant issues No Objection Certificate to the private individual which enable them to publish their name in the newspapers. Presently applicant is charging Rs.100/-, for each NOC and not paying GST on this amount.
The applicant being the Department of Government of Karnataka, issues the No Objection Certificate to the private individuals and collects an amount of Rs.100/-. This activity of the applicant amounts to provision of service by the State Government to an individual. The services provided by the State Government, where the consideration for such service does not exceed five thousand rupees are exempted from GST, in terms of entry number 9 of the Notification No.12/2017 Central tax (Rate) dated 28/06/2017. Thus impugned activity of issuing NOC to the private individuals for the consideration of Rs.100/- is exempted from GST.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING
1. M/s Department Of Printing, Stationery & Publications, 8th Mile, Mysore Road, R.V. College Post, Bengaluru-560059 bearing GSTIN: 29AAAGD1421R1Z9 have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
2. The applicant, (The Govt. Press) is an organization, established by Govt. of Karnataka under the control and supervision of the Primary and Secondary Adv- cation Secretariat to cater to the Printing and Stationery requirements of the requirements of the State Government offices namely Governor’s Office, Legislature, Government Secretariat, High Court, and Other Government Departments.
3. The printing and stationery requirements of Government owned bodies are also taken care of by the Applicant on chargeable basis. Applicant also engaged in selling of the Government Publications to General Public through a network of Book Depots. The Applicant has also extended its technical assistance to various other Departments whose printing works, are being executed by the private Besides this they also undertake the Printing works and supply of Stationery to Government of India Departments namely Chief Election Commissioner Office, Census Department etc., on chargeable basis.
4. The Applicant also executes the printing and sale text books as per the indents placed by the Karnataka Text Book Society. The sale of text books are being executed on chargeable basis while the free text books are printed and supplied at free of cost. Steps are being taken for the printing & sale of Pre-University Text Books of smaller quantity through the Book Depots. This department is headed by the Director who is also the Compiler of Karnataka The Gazettes are being published regularly and the Extraordinary Gazettes are also published as and when the necessity arises and these Gazettes are made available in print version manually and also published electronically in the web site www.gazette.kar.nic.in.
3. The following goods are printed and supplied by the Applicant to various Government Departments and Government undertakings in the State of Karnataka on their request for supply. The details, as furnished by the applicant are as under:
