Held - In the instant case applicant is engaged in printing the content supplied by the recipient using their own physical inputs like paper, ink etc. Since there is the involvement of rights in the question paper booklets printed and they cannot be supplied to anyone else and the confidentiality clauses of the contract are all involved, the same is to be treated as Composite supply with the supply of services being the principal supply. There.....

Held - The content of the printed matter is specific to the customer, and, neither is the matter pre-printed, nor has the Applicant any ownership to the content at any point of time, and, therefore, cannot transfer title of the above printed matters. Hence, the Question Papers are not the property of the Applicant.

 The Question Papers supplied by the Applicant to their customers are not marketable commodities in the open market and.....

Held - We find that question papers, OMR sheets (Optical Mark Reading), and answer booklets are very essential and necessary requirements to conduct any examination. To print question papers the content i.e. the questions will be provided by the institution conducting the examination. The contents of the OMR sheets and answer sheets will also be provided accordingly by the institution.

Hence we find that in the subject case there is a su.....

Held - Supply of books, printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. It is to be noted that in case of composite supplies, taxability is determined by the principal supply.

In the instant case the appl.....

Held - Circular No. 11/11/2017-GST dated 20, 10.2017, has issued clarification on taxability of printing contracts.

The manuscript material for printing the Question Papers relating to the examinations is supplied to the applicant by the Education Boards / Educational Institutes. The scope of work of the applicant relates to compose, typeset, print, pack, transport, unload and supply sealed Question Papers to the Education Board / Educat.....

Held - It has been observed that  the ‘Lab Manual’ is primarily a printed book in the major part with a smaller, yet not insignificant part dedicated to providing blank space to the students to do his/her written exercises.

In the present case the Lab Manuals not only contain ‘some texts’ but a rather large part of these Manuals consists of instructional / educational text which would clearly make these Lab Manuals eligible .....