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2019 (10) TMI 527 - AAR - GSTClassification of documents - Secured Printing and Delivery of Pattadar Passbook cum Title Deed - Whether Pattadar Passbook cum Title Deed (PPB cum TD) is a “Document of Title” so as to classify under HSN 4907 or as a “Passbook” under HSN 4820? HELD THAT:- A title deed and passbook shall be issued in accordance with the record of rights and shall have the same evidentiary value with regard to the title for the purpose of creation of mortagage under the provisions of Transfer of Property Act, 1882 as a document registered in accordance with the provisions of the Registration Act, 1908. On the basis of the examination of the provisions of The Telangana State Rights in Land Pattadar Passbooks Act - 1971 (Act no. 26 of 1971) this Authority is of the considered view that the Tile deed and Passbook qualify to be classified under CHSN 4820 and not under HSN 4907.
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