October 20 To October 26, 2018 u Taxmann’s Corporate Professionals Today u Vol. 43 u (^45403)
Printi ng service to educati onal board
exempt from GST
K L Hi-tech Secure Print Ltd., In re [2018]
98 taxmann.com 127 (AAR- Telangana)
The assessee applied for advance ruling to
decide whether supply of service of printing
of Pre-examination items like question papers,
OMR sheets (Optical Mark Reading), answer
booklets, or printing of Post-examination
items like marks card, grade card, certificates
to the educational boards of up to higher
secondary; and Scanning and processing of
results of examinations are exempt from GST.
The AAR held that the supply of service to
‘educational institutions’ for conducting of
examinations is eligible for exemption under
entry No.66 of Notification No. 12/2017-
Central Tax (Rate).
HC directs assessee to contest
matt er before concerned GST
offi cer for IGST applicability
Bagadiya Brothers (P.) Ltd. v. Union of India
[2018] 97 taxmann.com 681 (Delhi)
Goods and Services Tax
deaTH-knell FOr deaTH nOTiCes
Case Laws
GST registrati on limit for co-owners
of a property to be checked individ-
ually: AAR
Elambrancheri Khaldoon, In re [2018] 98
taxmann.com 159 (AAR-Ker.)
The petitioner was one of the co-owners of
a jointly owned immovable property. There
were 13 co-owners holding equal share of
land and building. They had rented out these
properties to different parties. The total rent
from all these properties exceeded ` 20 lakhs
in a financial year. But the individual share
was not exceeding the threshold limit. It filed
an application for Advance Ruling whether
small business exemption is available to all
owners separately in case of joint owned
property?
The Authority for Advance Ruling held that
when the rent is collected together and di-
vided equally between respective co-owners ,
then the small business exemption for regis-
tration under GST is available to co-owners
separately.
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