The applicant, M/s Department of Printing, Stationery and Publication are a Government Press under the control and supervision of the Primary and Secondary Education Secretariat to cater to the Printing and Stationery requirements of the State Government offices namely Governor’s Office, Legislature, Government Secretariat, High Court, and Other Government Departments.
The applicant deals with the supply of waste paper, old sweepings, old & obsolete forms and books, unusable articles as waste and sought for an advance ruling on the issue of whether 5% of tax paid by the applicant for the supply of waste paper and transportation services received from Goods Transport Agency (GTA) under Goods and Service Tax (GST) is correct or not?
The authority noted that the applicant has not provided any relevant information with regard to unusable articles as to whether they are of paper only or not.
“Hence it is considered that the unusable articles & old sweepings are on paper,” the authority observed.
The Authority of Advance Ruling (AAR) consisting of Additional Commissioner of Commercial Tax, Dr. Ravi Prasad and Joint Commissioner of Central Tax, Mashood ur Rehman Farooqi further held that “5% of Goods and Service Tax (GST) is applicable on the supply of waste paper and transportation services received from Goods Transport Agency (GTA). In the whole of the 5% Goods and Service Tax (GST); 2.5% is charged under Central Goods and Service Tax (CGST) and 2.5 is charged under State Goods and Service Tax (SGST)”Subscribe Taxscan AdFree to view the Judgment