Sale of Books under GST – Supply of Goods or Services ?

By | September 3, 2017
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(Last Updated On: September 3, 2017)

Q. 6 To clarify whether supply in the situations listed below shall be treated as a supply of goods or supply of service:—

(a)The books are printed/published/sold on procuring copyright from the author or his legal heir. [e.g. White Tiger Procures copyright from Ruskin Bond]
(b)The books are printed/published/sold against a specific brand name, [e.g. Manorama Year Book]
(c)The books are printed/published/sold on paying copyright fees to a foreign publisher for publishing Indian edition (same language) of foreign books, [e.g. Penguin (India) Ltd. pays fees to Routledge (London)]
(d)The books are printed/published/sold on paying copyright fees to a foreign publisher for publishing Indian language edition (translated), [e.g.Ananda Publishers Ltd. pays fees to Penguin (NY)]

Ans. The supply of books shall be treated as supply of goods as long as the supplier owns the books and has the legal rights to sell those books on his own account.

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