2026-VIL-74-AAR
  1. Home
  2. 2026-VIL-74-AAR

SGST Advance Ruling Authority

GST – Maharashtra AAR - Supply of printed books and study materials – Applicant produces and supplies textbooks, teachers' handbooks, workbooks, dictionaries, supplementary books, journals, integrated and bilingual textbooks, and other educational materials - Whether the printing and supply of textbooks in other languages, big books or large printed textbooks, where the bureau does not hold the copyright, amounts to supply of goods or services, and the applicable tax rate - HELD - The taxability of the supplies by the applicant depends on whether the content/intellectual property rights of the books and materials are owned by the applicant or provided by the customer. If the content of the book i.e. its Intellectual property rights are with the printer/publisher and they print the said books/pamphlets with their own paper, ink and other materials and supplies the same in the market, it would be considered as a supply of goods and classified under the respective HSN. Since the applicant does not hold the copyright over the content, the principal supply is the printing service, and not the supply of goods - The supply will be treated as supply of services under SAC 9989 and chargeable to 18% GST – Ordered accordingly - Whether the printing and supply of online admission booklets on the orders of the Directorate of Education amounts to supply of goods or services, and the applicable tax rate – HELD - The supply will be treated as supply of printing services under SAC 9989 and chargeable to 18% GST, as the content is provided by the customer, and the applicant is only providing the printing service - Whether the sale/supply of books under open book sales or any books or study materials or special editions other than textbooks, where the content is owned by others or the applicant, results in supply of goods or services, and the applicable tax rate – HELD - If the content is owned by the applicant, the supply would be treated as supply of goods and exempt from GST under Notification 2/2017 CT (Rate). If the content is provided by the customer, the supply will be treated as supply of printing services under SAC 9989 and chargeable to 18% GST.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Changes in GST, IT & Cuss w.e.f. 1 Apr
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?