Printing and supply of textbooks to the Government department are taxable under GST

Last updated: 02 April 2024

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The West Bengal Authority for Advance Ruling (AAR) has determined that the printing and supply of textbooks to government bodies like the Jharkhand Council of Educational Research and Training (JCERT) are considered a supply of goods and are therefore taxable under GST. This ruling clarifies that such supplies do not qualify for exemptions as they involve both goods and services, and the transfer of copyright plays a significant role. However, the printing of a 'Bilingual Parental Calendar' and a 'Comprehensive Report Progress Card' were classified as supplies of services.

Court :
West Bengal, AAR

Brief :
The West Bengal, AAR in the case of Swapna Printing Works (P.) Ltd. In re [Order Number 28/WBAAR/2023-24 dated December 20, 2023], held that the printing and supply of textbooks and notebooks to Jharkhand Council of Educational Research and Training, Ranchi ("JCERT") would be treated as a supply of goods as would not qualify as pure services because Entry 3 of Notification No. 12/2017 Central Tax (Rate) dated June 28, 2017("the Exemption Notification"), denotes that supply of services which does not involve any supply of goods can be regarded as pure services. Further, the Printing and supply of 'Bilingual Parental Calendar' to JEPC and supply of a Comprehensive Report Progress Card to the Education Department, Government of Assam would be treated as supply of services because it was considered a composite supply where printing services were the principal component. Lastly, the ruling clarified that the supplies did not qualify for exemption under Serial Number 3 or 3A of the Exemption Notification as the nature of the supplies involved both goods and services.

Citation :
Order Number 28/WBAAR/2023-24 dated December 20, 2023

Daily Limit Reached