Case LawADVANCE RULING NO. 5/DAAR/2018
Sonka Publications (India) (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Delhi
- Date:
- April 6, 2018
- Type:
- Advance Ruling
- Members:
- PANKAJ JAIN AND VINAY KUMAR
Subject
'Sulekh Sarita' books are classifiable under HSN 4820 as exercise books. Attract 12% GST.
ClassificationRegistration
Summary
The applicant is publishing books by the name of 'Sulekh Sarita Part-A' (सुलेखसरिताभाग- अ), 'Sulekh Sarita Part-B' (सुलेखसरिताभाग- ब), 'Sulekh Sarita Part 1-5' (सुलेखसरिताभाग- 1 से5) Details of Question(s) on which Advan…
Judgement
1. Statement of Facts as per the Applicant - The applicant is a Publishing House and engaged in the business of publishing and selling of books for students of various classes. 2. The applicant has got registered under the Central Goods and Services Tax Act and is holding GSTIN No. 07AAACS2232H1ZQ. 3. That besides many of its other publications, the applicant is also publishing books by the…