18% GST payable on Documentary Services including Picture of Testimony / Documentary Videos to Govt Depts: AAR [Read Order]

documentary services - AAR - GST - Taxscan

The Karnataka Authority of Advance Ruling (AAR) ruled that 18% GST payable on documentary services including pictures of testimony / documentary videos to Government departments.

The Applicant, Star Creative is an individual engaged in providing services by way of documentary videos, picture of testimony through CD or other storable devices to various Government Departments and Boards and various Panchayats and is not registered under the Goods and Services Tax Act, 2017.

The applicant has sought the advance ruling on the issue whether the documentary services including pictures of the testimony / documentary videos provided to corporations and various boards including KHB are exempted under GST. Whether the documentary services including pictures of the testimony / documentary videos provided to various government departments including Zilla and Taluk Panchayat are eligible for exemption from GST.

The coram of M.P.Ravi Prasad and T.Kiran Reddy ruled that the documentary services including pictures of the testimony/ documentary videos provided to corporations and various boards including KHB are taxable at 9% under the CGST Act and 9% under the SGST Act.

The AAR further observed that the documentary services including pictures of the testimony/ documentary videos provided to various government departments including Zilla and Taluk Panchayat are taxable at 9% under the CGST Act and 9% under the SGST Act.

“The documentary and /or pictures of testimony through CD or other storable devices to various Government Departments and Panchayats are taxable at 9% under the CGST Act and 9% under the SGST Act,” the AAR noted.

Subscribe Taxscan Premium to view the Judgment

Support our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.

taxscan-loader