Kerala Books and Publications Society

Whether the following comes under 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 Government to the general public. iii)printing of stationery items like calendars, Diaries etc for supply by the State Government to its offices and other institutions. If so whether they are eligible to avail the exemption from levy of GST. Whether they are liable to be registered under GST, if their activity does not fall within the ambit of 'supply' .Whether they or their customers are required to deduct TDS, if their activity does not fall within the ambit of supply or is exempted from tax liability under GST

States/UT
Order No. & Date
KER/125/2021 dated 31.05.2021
Order date
31-05-21
Category
97(2)(e)
Year