Case Law Details
In re Karnataka Text Book Society (R) (GST AAR Karnataka)
Q1. Whether the service of printing and supply of textbooks received by government entity (the Applicant) from private printers where content belongs to the Applicant and physical inputs belong to the printer, would be covered by Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax. This clarification is sought so as to enable the Applicant to avail the benefit of the Notification during the tendering process.
Q2. If the printing and supply of textbooks is held to be taxable, what would be the rate of GST and the SAC code.
Q3. Whether the amendment of SL No. 27 of Notification No. 11/2017 vide Notification No. 06/2021 would apply to the Applicant, or whether the Notification No. 12/2017-Central Tax (Rate) would supersede it so as to make the Applicant liable for Nil rate of GST on printing and supply of textbooks.
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