The main legal point established is that the Pattadar Pass Book cum Title Deed is a revenue record, not a document of title, and is therefore classified under Chapter Heading 4820 of the Customs Tariff Act.

ORDER

1. In this petition the petitioner has sought for the following reliefs:

i. issue a writ of certiorari or any other writ, order or direction quashing the impugned order No. KAR/AAAR 14-A/2019-20 dated 04.02.2020 at Annexure - A;

ii. hold that the Pattadar pass book cum title deed merits classification under Tariff Entry 4907 00 90 and Goods and Services Tax is to the paid at the rate of 12% and not at the rate of 18%;

iii. any other writ, order or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and allow this petition with cost.

2. Heard Sri. Ravi Raghavan and Sri. Sudeshna Bannerjee, learned counsel for petitioner, Smt. Vanita K.R., learned counsel for respondent Nos. 4 and 5 and Sri. Jeevan J Neeralgi, learned Additional Government Advocate for respondent Nos. 1 and 2.

3. Facts leading to the filing of this writ petition are that the petitioner is engaged in the business of printing books, magazines, calendars, diaries, bank passbooks, bank account opening forms and various other stationery items required for banking industry, educational institutions and various other customers. The petitioner is registered with Goods and Service Tax Authorities vide GST Registration No. 29AABCM516H1Z8. The Government of Telengala through Telengana State Technology Services Limited (hereinafter referred to as TSTS) invited bids for secured printing and delivery of Pattadar Pass Book cum Title Deed to all pattadars and land owners vide tender No. TSTS/CSCCLA-PPB-TD/2017 dated 23.02.2018 on behalf of the Chief Commissioner Land Administration (hereinafter referred to as CCLA). The petitioner participated in the said tender process and being the successful bidder was awarded the contract. The petitioner arranged for the material required for printing and supply of Pattadar Pass Book cum Title Deed as per the agreement entered into with CCLA. The petitioner procured paper and also printed the Pattadar Pass Book cum Title Deed as per the prescribed security features and specifications. The data/content for printing was provided to the petitioner in electronic format by CCLA. The Pattadar Pass Book cum Title Deed is a document of title since it provides ownership details and will serve as document of title from a legal perspective. The petitioner supplied printed Pattadar Pass Book cum Title Deed vide invoice No. KAA8104318 dated 19.05.2018 charging IGST at 12% for SAC 9989. The petitioner filed an application for advance ruling in GST ARA-01 under Section 97 of the CGST Act and KGST Act seeking ruling on "whether the ' Pattadar Pass Book cum Title Deeds' printed by the petitioner for supplies made to the Government of Telengana are classifiable as 'Document of Title' under HSN 4907 or as 'passbook' under HSN 4820". The application made by the petitioner was disposed of by the Authority for Advance Ruling, Karnataka vide order dated 16.09.2019 wherein it was held that the Pattadar Pass Book cum Title Deed is not a document of title and accordingly classifiable under HSN 4820 attracting Goods and Service Tax at 18% instead of 12% as paid by the petitioner. The Authority for Advance Ruling, Karnataka held that document of title is the document registered with the authority under the Registrations Act, 1908 and the passbooks are mere reflections of the same; that pattadar passbook is not a document of title inasmuch as the record of rights in the office of the Mandal Revenue Officer is the actual record of title and ownership of land; the passbook enable the passbook holder to avail several government schemes without having to resort to obtain certificates from the Revenue Officer at frequent intervals, the passbook and the title deed in the hand of the owner is not the ultimate document of title.

4. Aggrieved by the said order dated 16.09.2019 the petitioner filed an appeal before the Appellate