Levy of GST— In the instant case, the applicant  is engaged in the preparation, printing and distribution of textbooks to all Government approved schools.

The applicant has sought advance ruling in respect of the following questions:

i. Whether the service of printing and supply of textbooks received by government entity (the Applicant) from private printers where content belongs to the Applicant and physical inputs belong to the printer, would be covered by Notification No.12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax. This clarification is sought so as to enable the Applicant to avail the benefit of the Notification during the tendering process.

ii. If the printing and supply of textbooks is held to be taxable, what would be the rate of GST and the SAC Code.

iii. Whether the amendment of Sl.No.27 of Notification No. 11/2017 vide Notification No.06/2021 would apply to the Applicant, or whether the Notification 12/2017 Central Tax (Rate) would supersede it so as to make the Applicant liable for nil rate of GST on printing and supply of textbooks.

iv. Whether GST should be collected on rental income from property leased by the Appellant to Karnataka Food & Civil Supplies Corporation Limited (Government of Karnataka Undertaking), and if yes, whether rent received in January 2022 for past periods (2005-2021) is liable for GST.

v. Whether GST is applicable on sales of scrap by the Applicant.

vi. Whether the Applicant's GST registration should be retained or surrendered.

Held that— In the instant case, we observe that the Applicant, who has filed the application, is not the supplier of services related to printing of text books. Thus the Authority refrains itself from giving any ruling in respect of the same.

As per SI. No. 2(b) of schedule II of the CGST Act 2017, “any lease or letting out of the building including commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply”. Since the Applicant has leased a property to Karnataka Food and Civil Supplies Corporation Ltd, the same is taxable at 9% CGST from 1.06.2017, as per SI. No. 16 of Notification No. 11/2017-Central Tax (Rate), dated 28.06.2017.

The Applicant has not specified the exact nature/ type of scrap. In the absence of the same, the question cannot be answered.

This authority refrains from giving any ruling in respect of the question that Whether the Applicant's GST registration should be retained or surrendered as the said question is beyond the jurisdiction of this authority, in terms of Section 97(2) of the CGST Act 2017.