GST
TRT-2025-
AAR Karnataka
Date:-12-08-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date: 12 August 2022
Facts-
- The Applicant, P.K.S Centre for Learning is a Proprietary concern registered under GST in the state of Karnataka.
- The Applicant is proposing to submit a bid in response to the tender floated by the Karnataka Secondary Education Examination Board for the printing of question papers and other examination materials.
- The applicant stated that the proposed activity of printing stationery items on contract basis for the Karnataka Secondary Education Examinations Board and utilized for the conduct of examinations, would constitute supply of service to an “educational institution” as defined in Notification No.12/ 2017-CT(R).
Issue-
- Whether the activities carried out by the applicant is to be treated as supply of goods or supply of services and the same would be covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to nil rate of tax?
Order-
- The Authorities observed that if the activity of printing gives essential character to the printed product, it will be a supply of service. If the usage of the product gives essential character, it will be supply of goods.
- The Authorities held that the activity proposed to be undertaken by the Applicant, of printing stationery items such as question papers, admit cards, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID Cards on contract basis for the Karnataka Secondary Education Examinations Board and utilized for the conduct of examinations, would constitute a supply of service to an “educational institution”.
- Such services provided by the applicant to educational institutions (KSEEB) is exempted as per entry No.66 (Heading 9992) of Notification No.12/ 2017-Central Tax (Rate), dated 28th June, 2017 as amended vide Notification No.02/ 2018-Central Tax (Rate) dated 25th January, 2018.
- The activity of printing stationery items such as answer books, other format used for and during examinations is taxable supply of goods @12% and envelopes for packing answer books for conduct of examination would constitute taxable supply of Goods to an educational institutions @18%.
Download Case Law
