Printing and Supply of Text Book to JCERT is Supply of Goods for GST [Read AAR]

The West Bengal Authority for Advance Ruling (AAR West Bengal) in the matter of SWAPNA PRINTING WORKS PVT LTD has held that the Printing and supply of textbooks to JCERT is the supply of goods for GST.

The applicant Swapna Printing Works Pvt Ltd is stated to be engaged in the business of printing books and other items. The applicant submits that Jharkhand Council of Educational Research and Training, Ranchi (the JCERT, for short) has awarded contracts to him for printing and supply of textbooks under the State Plan for academic session 2023-24 on the basis of content provided by the JCERT, printing and supply of Atlas, Dictionary, Grammar and General Knowledge Book. It is submitted that the applicant will have a temporary copyright over the content of the textbooks against consideration to be paid in the form of royalty. The applicant has also received contracts for the printing and supply of Notebooks under the School Kit Scheme of the State Government for 2023-24 and the printing and supply of a Bilingual Parental Calendar from the Jharkhand Education Project Council. Another contract for printing and supply of Pupils Comprehensive Report Progress Card has been awarded to the applicant by the Office of the Mission Director, Axom Sarba Siksha Abhiyan Mission, Assam.

The applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made there under raising the following questions vide serial number 14 of the application in FORM GST ARA-01:

(i) Whether the items supplied will be considered as a supply of goods or services in terms of the Circular 11/11/2017 dated 20.10.2017?

(ii) Whether the printing activities undertaken by them eligible for exemption under Serial No. 3,3A of the Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 as amended?

RULING

The items supplied by the applicant shall be treated as follows:

(i) Printing and supply of textbooks to JCERT shall be treated as a supply of goods.

(ii) Printing and supply of “Bilingual Parental Calendar” to JEPC would be treated as a supply of services.

(iii) Printing and supply of notebooks would be treated as a supply of goods.

(iv) Printing and supply of Comprehensive Report Progress Card to the Education Department, Government of Assam would be treated as a supply of services.

For Official Ruling Download PDF Given Below: