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School id cards

Deepak Kabade (12 Points)

30 June 2021

sir I m selling school id cards to school its trading or services???

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3 Replies

prasad Nilugal (3914 Points)
Replied 30 June 2021

You are purchasing school ID card , from Manufacturers and selling to school ,it means you are Trader, and it's Trading .

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CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 30 June 2021

It would be trading. Supply of goods and services now is covered under GST.

Based on turnover, location - registration under GST would be required.

Classification of ID cards (without magnetic strip) based on the ingredients used in ID card classification may fall (probably) under HSN 3920 (18%) or 4901 (5%).

Credit would be eligible if registered under GST (purchase of goods, and ancillary like rent, etc.), and taxes charged could be claimed by customer.

Hope this helps.

veerendar singh (tax consultant) (3301 Points)
Replied 30 June 2021

Since the contents to be printed on cards are provided by school you are only doing a service of printing them on a material(maybe yours or supplied by the school)