No GST on Lab manuals which comprises of educational printed material : AAR

By | October 16, 2018
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(Last Updated On: October 16, 2018)

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

NAVDEEP BHINDER AND G.S. BAINS, MEMBER

ORDER NO. AAR/GST/PB/004/2018

AUGUST  13, 2018

Naresh Chawla, Advocate for the Applicant.

Download Judgments Click here

Other GST Judgments 

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tax deduction at source

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