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2018 (5) TMI 594 - AAR - GSTClassification of books - Work Books or Exercise Book -‘Sulekh Sarita’ - Whether the books ‘Sulekh Sarita’ are ‘Printed Books’ classifiable under ‘HSN 4901 10 10’ or are classifiable as ‘Exercise Books’ under ‘HSN 4820’ of the GST Tariff? - Held that: - the main feature which differentiates ‘Work Books’ of heading 4901 from the ‘Exercise Books’ of heading 4820 is that whereas the ‘Work books’ of heading 4901 contain questions or exercise with space for writing the answers whereas, the ‘Exercise Books’ of heading 4820 contain printed texts with space for copying manually. Hence, presence of printed text does not affect their classification under heading 48.20 as exercise books. Further, since, none of the books contain any pages with children’s picture, drawing or colouring matter, classification of any of them under heading 49.03 is not possible. Hence, the goods are to be correctly classified under HSN 4820 Liability of registration under GST to discharge GST on reverse charge basis - Person supplying wholly exempted goods - The Sections 22, 23 and 24 have to be read together and from the combined reading of the same it is held that the applicant is required to take registration if it has GST liability under reverse charge mechanism. It is also observed that there is no threshold exemption for payment of GST under Reverse charge mechanism. Ruling:- The products supplied by the applicant ‘Sulekh Sarita Part-A’, ‘Sulekh Sarita Part-B’ and ‘Sulekh Sarita Part 1-5’ are correctly classified under HSN 4820 and not under HSN 4901 or 4903. Hence, they are not covered under entry no. 119 or 121 of Notification No. 2/2017 – Central Tax (Rate) dated 28.06.2017 and parallel notifications of SGST and IGST - The applicant is liable for registration if it has GST liability under reverse charge mechanism irrespective of the situation that it has no liability to pay GST as supplier of goods and/ or services.
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