TMI Blog2020 (4) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... provider has no role to play in the selection of the recipient or the sale. Hence it is sale simpliciter of books. HSN Code - rate of tax - HELD THAT:- The printed books are covered under the HSN Code 4901 10 10 and are covered under entry no. 119 of Notification No.2/2017- Central Tax (Rate)dated 28.06.2017 and hence are exempt from tax under the CGST Act, 2017. Further they are covered under entry no. 119 of Notification (02/2017) No. FD 48 CSL 2017 dated 29.06.2017 and hence exempted from the Karnataka Goods and Services Tax Act, 2017 - The inter-State supply of printed books are exempt under the IGST Act, 2017 as they are covered under entry no. 119 of Notification No.2/2017 -Integrated Tax (Rate) dated 28.06.2017. - KAR ADRG 26/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and pocket flashers, textile accessories like leather patches, Jeans button, Riyet, Eyelet, Snap fasteners, Buckle, Sew on Buttons, metal, snap buttons, plastic hangers, seal tages, key-chains, patches and puppets. b. The applicant states that he is involved in the printing and selling of religious books for various Islamic educational institutions across India and is desirous to know the applicability of tax on the transactions. 3. Sri Shantiny Mathan, Accounts Executive of the above concern appeared made the following submissions: a. That they are involved in the printing and supply of goods where the content is provided by the religious heads and they are printing the books and selling the same to the Madarasas. The books ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter-State supply of printed books are exempt under the IGST Act, 2017 as they are covered under entry no. 119 of Notification No.2/2017 -Integrated Tax (Rate) dated 28.06.2017. 5. In view of the foregoing, we rule as follows RULING 1. The supply of books by the applicant to the religious schools are supply of printed books which is covered under HSN Code 4901 and is exempt from tax as they are covered under following entries a. Under the CGST Act, entry no. 119 of Notification No.2/2017-Central Tax (Rate)dated 28.06.2017 b. Under the Karnataka Goods and Services Tax Act, entry no. 119 of Notification (02/2017) No. FD 48 CSL 2017 dated 29.06.2017 c. Under the IGST Act, entry no. 119 of Notification No.2/2017-Int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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