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2019 (5) TMI 643 - HC - GSTClassification of books - whether the books ‘Sulekh Sarita Parts I to V’ are ‘Printed Books’ classifiable under ‘HSN 4901’ or ‘Exercise Books’ under ‘HSN 4820’ of the Central Goods and Service Tax Act? HELD THAT:- The Court is conscious that in the note appended to the HSN, it has been stated that Heading 49.01 excludes ‘children’s workbook consisting essential pictures with complementary text, for writing another exercises’. But then none of the books which form the subject matter of the present petition can be viewed as a mere text ‘for writing or other exercises’. These books are meant to help the child think, apply his or her mind and come up with some creative answers. It also tests the listening, comprehension and retention skills of the child; of what is spoken in the classroom and for testing the understanding of the child of that which has been taught. This Court is satisfied that in the present case, the books published and sold by the Petitioner are classifiable under HSN 49.01 and not HSN 48.02. In terms of Notification No.2/2017-Central Tax (Trade) dated 28th June, 2017 i.e. Entry No.119 thereunder, such goods classifiable under HSN 49.01 i.e. ‘printed books, including Braille books’ are wholly exempted from tax. Since, this is the only question that has been raised before the Court, the impugned order dated 9th April 2018 to that extent is hereby set aside - petition allowed.
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