In re Orient Press Limited (GST AAR Maharashtra)
Questions:- 1. Whether supply of service of :
(i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets;
(ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary; and
(iii) What would be the classification and the applicable GST rate, for the supply of Printing of cheque book/railway tickets be treated as exempted supply of service by virtue of Entny No. 66 of the Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017 and as amended by Notification No.2/2018 – Central Tax (Rate), dated 25th January, 2018; Entry No. 66 of Notification No. 12/2017 – State Tax (Rate), dated 29th June, 2017; and Entry No. 69 of the Notification No. 9/ 2017 – Integrated Tax (Rate), dated 28th June, 2017 as amended by Notification No. 2/2018- Integrated Tax (Rate), dated 25th January, 2018?
Answer (i) & (ii): Answered in the affirmative.
Answer (iii) : In view of the discussions made above, in case of railway Tickets where the applicant uses their own physical input i.e. paper, then the case is covered under under Heading 9989 (i) of Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017 as amended and is taxable at 6% CGST and where the applicant uses physical input i.e.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Orient Press Limited, the applicant, seeking an advance ruling in respect of the following questions.
1. Whether supply of service of
(i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), anszver booklets;
(ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary; and
(iii) What would be the classification and the applicable GST rate, for the supply of Printing of cheque book/railway tickets
be treated as exempted supply of service by virtue of Entry No. 66 of the Notification No. 12/2017 -Central Tax (Rate), dated 28th June, 2017 and as amended by Notification No.2/2018 – Central Tax (Rate), dated 25th January, 2018; Entny No. 66 of Notification No. 12/2017 – State Tax (Rate), dated 29th June, 2017; and Entny No. 69 of the Notification No. 9/ 2017 – Integrated Tax (Rate), dated 28th June, 2017 as amended by Notification No. 2/2018- Integrated Tax (Rate), dated 25th January, 2018?
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the “GST Act”.
02 FACTS AND CONTENTION – AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus- (Statement of relevant facts having a bearing on the questions raised)
“1. Orient press limited company located at Plot No 1,31, M.1.D.C., Farapur Industrial Area, Boisar 401506, Dist Palghar.
2. The company is engaged in the business of providing the services of printing of security document to its clients, who vary from Government Authorities and agencies, Banks, Educational Boards/Institutions and Private Companies.
The details of the services are as follows:
(1) Supply of services to the Educational Boards:
a) Printing of pre and post Examination items for various Educational Boards:
The Company provides the service of printing of both pre and post examination documents to various educational boards. The pre examination documents includes OMR sheets, question papers, answer booklets. The post examination documents include marks card, grade card and certificates.
(ii) Printing of Railway Tickets for Indian Railways. The Company provides the services of printing of Railway Tickets to Indian Railways
b) Physical inputs including paper and inks which are used for printing belong to the company itself;
In the above scenarios, the company prints the Tickets and then supplies the tickets to the Indian Railways once the final output is ready.
(Statement containing the applicant’s interpretation of law and / or facts, as the case may be, in respect of the aforesaid questions)
1. Question -1:
1.1 Whether, in the facts and circumstances as explained in Annexure II, supply of service of: (i) Printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service by virtue of the notifications cited supra in Annexure I ?
(ii) Printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination be treated as exempted supply of service by virtue of the notifications cited supra in Annexure I?
(iii) Scanning and processing of results of examinations be treated as exempted supply of service by virtue of the notifications cited supra in Annexure I?
2. Applicant’s interpretation of Law:
2.1 Applicant submits that the service provided to an educational institution, by the applicant in relation to conduct of examination by an institution is exempt by virtue of the notifications cited supra.
