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

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.

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