Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty?
Held
Lab Manual being published by applicant which comprises of a bulk of instructional /educational printed material as per syllabus of educational board and which also contains some blank pages for students to practice or write, would be classified under GST Tariff heading 4901 as printed books which carry a Nil rate of tax
AUTHORITY FOR ADVANCE RULINGS, PUNJAB
Evergreen Publication (India ) Ltd., In re
ORDER NO. AAR/GST/PB/004/2018
AUGUST 13, 2018
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