In re Hyderabad Security Offset Printers Private Limited (GST AAR Telangana)
The applicant is printing leaflets and packing materials of his clients pertaining to pharmaceutical sector. The leaflet contains the literature pertaining to said medicine. Applicant wishes to know rate of tax including HSN code for printing of leaflets?
Questions raised by the applicant are clarified as below:
|
Questions |
Ruling | |
|---|---|---|
|
What is the rate of tax including HSN |
a. | Where the physical inputs are used by the applicant, the activity falls under S.No. 27(ii) of the Notification No. 11/2017 and hence is liable to be taxed @9% CGST & SGST each. |
| code for printing of leaflets? | b. | Where the physical inputs are supplied by the recipient of services, the activity falls under S.No. 26(iia) of Notification No. 11/2017 as amended on 13.10.2017 and same is taxable @6% CGST & SGST each. |
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA
1. M/s. Hyderabad Security Offset Printers Private Limited, B-12, Hyderabad Security And Offset Printers Private Limited, Ida Uppal, Uppal, Hyderabad, Telangana- 500 039 (36AAACH5919A1ZY) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules.
2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression ‘GST Act’ would be a common reference to both CGST Act and TGST Act.
3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The concerned jurisdictional officer also raised no objection to the admission of the application. The application is therefore, admitted
4. Brief facts of the case:
The applicant M/s. Hyderabad Security Offset Printers Private Limited is printing leaflets and packing materials of his clients pertaining to pharmaceutical sector. The leaflet contains the literature pertaining to said medicine. The applicant is desirous of knowing the rate of tax on the services supplied by them. Hence this application.
5. Questions raised:
What is the rate of tax including HSN code for printing of leaflets?
6. Personal Hearing:
The Authorized representatives Sri P. Venkata Ramana, GM Finance attended the personal hearing held on 27.04.2022. The authorized representatives reiterated their averments in the application submitted and contended as follows:
1. That, they are into the business of printing and sale of packing material for pharmaceutical
2. That, they also print leaflets containing the literature of pertaining to the said medicine.
3. That, they are presently charging 18% on such leaflets. However they are desirous of ascertaining the actual liability.
Therefore they requested AAR to dispose the case basing on the averments made by them.
7. Discussion & Findings:
The applicant is printing leaflets and packing materials of his clients pertaining to pharmaceutical sector. The leaflet contains the literature pertaining to said medicine.
The Notification No. 11/2017 was amended on 22.08.2017 to insert the following at serial no. 27 by substitution:
