In re Kerala Books and Publications Society (GST AAR Kerala)
a. Whether our activity falls within the ambit of scope of ‘supply’ under GST?-
(i) printing text books for supply by the State Government to its allied educational institutions.
(ii) printing of Lottery tickets for vending by the State Government to the general public.
(iii) printing of stationery items like calendars, Diaries etc for supply by the State Government to its offices and other institutions.
All the activities as mentioned above, undertaken by the applicant constitute supply as defined in Section 7 of the CGST Act. The activities constitute supply of services falling under Heading – 9989 – Other manufacturing services; publishing, printing and reproduction services; material recovery services – 998912 – Printing and reproduction services of recorded media, on a fee or contract basis of the Scheme of Classification of Services under GST notified as Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.
b. Whether, even though the said activity were to fall within the ambit of ‘supply’ under GST, are we eligible to avail the exemption from levy of GST under Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended.
The service of printing of Text Books supplied by the applicant to the State Government is exempted from GST as per entry at SI No. 3 of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended.
