Lab Manual with Exercises Classified as Printed Books Under GST Tariff 4901, Subject to Nil Tax Rate.
Case-Laws
GST
Classification of supply – Lab Manual comprising bulk of instructional /educational printed material – ‘Lab Manual’ is primarily a printed book in the major part with a smaller, yet not insignificant part dedicated to providing blank space to the students to do his/her written exercises – classified under GST Tariff heading 4901 as printed books which currently carry a
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