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GST - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Classification of books - Work Books or Exercise Book - Sulekh ...

GST

May 8, 2018

Classification of books - Work Books or Exercise Book - Sulekh Sarita - 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 - AAR

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