The West Bengal bench of the Authority for Advance Ruling ( AAR ) observed that printing and supply of comprehensive report, progress card to education department, Government of Assam was supply of services
The applicant contended that in case of printing of Comprehensive Progress Report Card of Students of Assam Government, there is no transfer of temporary copyright on payment of royalty. The content is owned and supplied by the Government of Assam. The applicant has relied on the advance ruling given by the Telangana Authority for Advance Ruling in the case of M/s. Y S Hitech Secure Print Private Limited and submits to consider this impugned supply to Assam Government as exempt from payment of GST.
The applicant submitted that unlike printing of textbooks as in the case of JCERT, there was no transfer of temporary copyright on payment of royalty. The content is owned and supplied by the Government of Assam. In regard to taxability of such supply, the applicant has relied on the advance ruling given by the Telangana Authority for Advance Ruling in the case of M/s. Y S Hitech Secure Print Private Limited and submitted to consider this impugned supply to Assam Government as exempt from payment of GST as per Sr. No. 66(b) (iv) of Notification No. 12/2017-Central Tax ( Rate ) dated 28.06.2017.
The process of conducting examination included pre-examination works, the examination itself and post-examination works and for that purpose, printing of comprehensive report progress cards may be treated as services relating to conduct of examination. However, in the instant case, the supply was provided to the Education Department, Government of Assam and not to an educational institution. Therefore the bench opinion that the instant supply shall not be covered under the aforesaid entry for exemption
The two member bench of the tribunal comprising Dr Tanisha Dutta ( member ) and Joy Jit Banik ( member ) concluded that Printing and supply of Comprehensive Report Progress Card to the Education Department, Government of Assam would be treated as supply of services.
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