Classification of goods - Class Monitor Home Learning Kit - On ...
GST
December 3, 2021
Classification of goods - Class Monitor Home Learning Kit - On combined reading of tariff and HSN 49001, the kit box/ book, which is in the form of separate sheets which 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. - the GST rate is 5% - AAR
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