Kerala Books and Publications Society ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 31, 2021
- Type:
- Advance Ruling
- Members:
- Siva Prasad, Senil Rajan
Subject
Service of printing of lottery tickets and stationery items like Diary, Calendar etc supplied by the applicant to the State Government are not exempted
Summary
a. Whether our activity falls within the ambit of scope of ‘supply’ under GST?- (i) printing text books for supply by the State Government to its allied educational institutions. (ii) printing of Lottery tickets for vending by the State G…
Judgement
M/s. Kerala Books and Publications Society (hereinafter referred to as the applicant) is a multicolour offset printing press established in 1978 by the Government of Kerala primarily in order to print and supply textbooks for school children under the SCERT [State Council of Educational Research and Training] syllabus of Kerala State. 2. At the outset, the provisions of the Central Goods and Servi…