TMI Blog2021 (12) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... h are designed for binding (though not bound to maintain the use) could be covered. Further, such separate sheets (being integral part of kit box/book) have printed pictures but such sheets also bear text and in one shape, so it appears to be covered under HSN 49011020 and not under HSN 4903 attracting NIL CGST/SGST/IGST. - Case No. 20/2020 Order No. 07/2021 - - - Dated:- 15-7-2021 - SHRI MANOJ KUMAR CHOUBEY AND SHRI VIRENDRA KUMAR JAIN, MEMBER Present on behalf of applicant : CA Shree Satayanarayan Goyal PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods Service Tax Act, 2017) M/s. RISEOM SOLUTIONS PRIVATE LIMITED (hereinafter referred to as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawing or colouring books the GST rate on under which is NIL IGST/CGST/SGST? 5. DEPARTMENT'SVIEW POINT- Assistant Commissioner, CGST C.Ex. Div VI Indore, the jurisdictional authority after detailed discussion has opined that the commodity for which rate of Tax has been asked attract at present 5% of GST (2.5% CGST and 2.5% SGST). 6. RECORD OF PERSONAL HEARING - 6.1 CA Shree Satayanarayan Goyal Chartered Accountant and the jurisdictional officer (SGST) appeared for personal hearing through virtual hearing. Mr. Goyal reiterated the submissions already made in the application, and attached additional submissions as follows: 6.2. That, M/s Riseom Solutions Pvt Ltd, an entity registered under GST having GSTIN23AAHCR6900N1Z6 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) so as to make it easy to carry/easy to handle when a child has to be taught a specific subject topic. That, if these separate sheets are bound together (though they can easily be bounded), it would become very heavy for a kid to use it and to learn. do clop skills and to do the activities so mentioned. Further, the box solves the purpose to keep all the contents of the course compiled together. That, images of few of such working sheets is as under: The above are examples of many such sheets wherein children are taught to develop their various reasoning, logical thinking and creativity skills. In such sheets drawing capabilities is developed along with providing them necessary learning as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and the text is subsidiary. On combined reading of aforementioned extract of GST Tariff, the kitbox/book should be covered under heading 4903 bearing NIL rate of tax, being the kitbox/book is a children's picture books/ drawing or colouring book wherein the pictures form the principal interest and the text is subsidiary. Further, referring to HSN 4901, the relevant extract of GST Tariff of which is as under: Tariff Item Description of goods Unit CGST SGST/UTGST IGST 4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itbox/book) have printed pictures but such sheets also bear text , so it could be covered under HSN 4901 and not 4911. The Applicant also produced a sample of kitbox/book for reference, for determination of rate of tax of supply for which the question has been asked. 7. DISCUSSIONS AND FINDINGS - We went through the argument presented by the Applicant, sample of goods and department's view. The arguments and assertions made by the applicant along with supporting case laws and documents in support of such claims are examined and the following are noted: Is the said context, on examination of the said application, the view of this authority the above subject is as under :- That, the relevant extract of chapter 49 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be covered under heading 4903 bearing NIL rate of tax. It appears that the said learning kit is more appropriately classifiable in HSN 4901, the relevant extract of GST Tariff is as under :- Tariff Item Description of goods Unit CGST SGST/UTGST IGST 4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets 4901 10 In single sheets, whether or not folded: 4901 10 10 Printed Books U NIL NIL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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