Society provides the textbook for the students is not being treated as an educational institution or state government, Karnataka Authority for Advance Rulings (AAR) articulated.
The petitioner, they ask to submit the bid for the tender, brought by the Karnataka Textbook Society (KTBS), the printing of school textbooks notified by the Karnataka State Board.
The petitioner, Karnataka Text Book Society, enrolled beneath Karnataka Societies Act, 1960 which was established vide Government Order ED 95 DGO 2005, Bangalore, dated 04-01-2006, promoted for making an umbrella body. It is towards the preparation, printing, and distribution activities of all Government approved school textbooks.
KTBS was not counted as an institution, furnishing the services through the method of preschool or higher secondary education or education as a part of the curriculum or as a part of approved vocational education courses, however the same was a society that furnishes textbooks to students and does not count as “educational institution”.
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Since KTBS was a Society registered beneath the Karnataka Societies Act, 1960, that shall not be regarded as a “State Government”.
The petitioner is engaged in the printing of the content supplied via the recipient of the supply, and these kinds of supplies would include the supply of service that comes beneath heading 9989 of the Scheme of classification of services, noticed by Dr. M.P. Ravi Prasad, Additional Commissioner of Commercial Taxes Member (State) and Sri. T. Kiran Reddy, Additional Commissioner of Customs & Indirect Taxes Member (Central).
The authority ruled that the mentioned above service is applicable for tax vide Entry No. 27 of GST Notification No. 11/2017-Central Tax (Rate) and is liable for tax at 18% GST as per entry No. 27 of Notification No. 11/2017-Central Tax (Rate) on: 28.06.2017. Sankari V. Krishnan represented the petitioner.
