Pr CCT, CGST, In re - Taxpublishers.in

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers 2023 TaxPub(GST) 126 (AAAR-AP) : (2023) 109 ITPJ (G) 0680 IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH SANJAY PANT & M. GIRIJA SHANKAR, MEMBER In re Pr. CCT, CGST, AAAR/AP/08(GST)/2022 20 December, 2022 Represented by: M.R.R. Reddy, Commissioner of Central Tax, Guntur ORDER (Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and APGST Act] by Principal Commissioner (CT), herein after referred to as the Appellant against the Advance Ruling No. AAR No.07/AP/GST/2022 dated 30-5-2022 issued by Authority for Advance Ruling, Andhra Pradesh 1. Background of the Case: M/s. Universal Print Systems, have their Principal place of business at plot No 113, ALEAP Industrial estate, SuramPalli, Nunna, Vijayawada -521212 bearing the GSTIN 37AACFU2478G1ZZ falling under the jurisdiction of superintendent of Central Tax CGST, Hanuman Junction Range, Vijayawada Division. M/s. Universal Print Systems(applicant) is engaged in the business of printing including high end security printing products from the year 2011. The main products produced by the Applicant include: (a) Bar Coded OMR Answer Booklets, OMR Sheets, Certificates and Marks Memos, etc; (b) Printing of MICR Cheque books, Fixed Deposit Receipts, Tags and Bonds; and (c) Variable/ Digital/ Personalized Printing of books and certificates. The Applicant claims that complete end to end solutions are provided for the customer right from designing to the delivery in mass quantity. The Applicant uses the paper and ink, that too as per the approval by the customer in respect of quality as required as per the approved design and deliver the products to specific customer and as such the products designed and printed are as per the requirements of a particular customer and the same product cannot be delivered to any other person. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 126 (AAAR-AP) : (2023) 109 ITPJ (G) 0680

IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH

SANJAY PANT & M. GIRIJA SHANKAR, MEMBER

In re Pr. CCT, CGST,

AAAR/AP/08(GST)/2022

20 December, 2022

Represented by: M.R.R. Reddy, Commissioner of Central Tax, Guntur

ORDER

(Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act).

At the outset, we would like to make clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act.

The present appeal has been filed under section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and APGST Act] by Principal Commissioner (CT), herein after referred to as the Appellant against the Advance Ruling No. AAR No.07/AP/GST/2022 dated 30-5-2022 issued by Authority for Advance Ruling, Andhra Pradesh

1. Background of the Case:

M/s. Universal Print Systems, have their Principal place of business at plot No 113, ALEAP Industrial estate, SuramPalli, Nunna, Vijayawada -521212 bearing the GSTIN 37AACFU2478G1ZZ falling under the jurisdiction of superintendent of Central Tax CGST, Hanuman Junction Range, Vijayawada Division. M/s. Universal Print Systems(applicant) is engaged in the business of printing including high end security printing products from the year 2011. The main products produced by the Applicant include:

(a) Bar Coded OMR Answer Booklets, OMR Sheets, Certificates and Marks Memos, etc;

(b) Printing of MICR Cheque books, Fixed Deposit Receipts, Tags and Bonds; and

The Applicant claims that complete end to end solutions are provided for the customer right from designing to the delivery in mass quantity. The Applicant uses the paper and ink, that too as per the approval by the customer in respect of quality as required as per the approved design and deliver the products to specific customer and as such the products designed and printed are as per the requirements of a particular customer and the same product cannot be delivered to any other person.