Case LawW.P.(C) 10022/2018 & CM 39032/2018
Sonka Publication (India) Pvt. Ltd. Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Delhi
- Date:
- May 7, 2019
- Type:
- Writ Petition
Subject
Sulekh Sarita books are Printed Books classifiable under HSN 4901 and wholly exempted from tax.
ClassificationExemption
Summary
A very short but interesting question that arises for consideration in the present petition is whether the books “ Sulekh Sarita Parts I to V are "Printed Books" classifiable under "HSN 4901" or "Exercise Books&qu…
Judgement
1. A very short but interesting question that arises for consideration in the present petition is whether the books “ Sulekh Sarita Parts I to V are Printed Books classifiable under HSN 4901 or Exercise Books under HSN 4820 of the Central Goods and Service Tax Act (CGST Act)? If the books are classif…