“Sulekh Sarita” Classified as Workbook Under Heading 48.20, Lacks Features for Heading 49.03 Classification.
Case-Laws
GST
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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