9911796707
TMI Blog2018 (10) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... 'applicant' had submitted an application for advance ruling in form GST ARA-01 vide his letter dated 03.03.2018 received on 06.03.2018 seeking to know whether the Lab manuals generally for class 6th to 12th printed by printing/publishing industry as prescribed by education boards & written by author(s), is a tax free product falling under heading 4901 attracting nil duty. In this regard, comments from the concerned officer i.e. Assistant Commissioner of State Taxes, Jalandhar-2 have been sought. The concerned officer vide his letter dated 17- 05-2018 stated that the products supplied by the Tax Applicant are to be covered under chapter 4901 and not under 4820 in light of Circular No. 1052/01/2017-CX dated 23-02- 2017 and Circular No. 1057/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the plain paper is merely for enabling the students to write in a straight manner. Merely printing of lines and binding these ruled sheets does no per-se qualify these 'note books' or 'exercise books' as 'printed books' whereas the Lab Manuals have been written by experienced authors, teachers and experts with the following objectives. * The Lab Manual is in book form & covers the entire syllabus of the subject to be exercised by the student. * The Lab manual printed by printing industry through an author as prescribed by Education Board consists of majority of printed material for education (Chapter-wise for student) & only few blank papers for exercise purpose are left. * These books are written by an author as per syllabus issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote (2) to Heading 48.20 as, "These may simply contain sheets of lined paper but may also include printed examples of handwriting for copying in manuscript". Such exercise Books are specifically classified under heading 4820 of the erstwhile CETA, 1985. These are nothing but stationary items having blank pages with lines for writing and may also include printed texts for copying manually In common parlance they are more akin to handwriting "note books" for practicing rather than "work books" containing printed exercises. This definition of Exercise Books is in harmony with other items specified under Chapter Heading 4820 of erstwhile CETA, 1985 such as registers, note books, diaries, letter pads etc. where printing is incidental to their pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h or without narrative texts, which contain questions or exercises (usually with spaces for completion in manuscript); technical publications; books for reference such as dictionaries, or without printed instructions, for completion by drawing or colouring; sometimes cultured illustrations for guidance are incorporated. They also include similar books with "invisible" outlines or colour which can be made visible by rubbing with a pencil or applying water with a paint brush, and also books in which the small amounts of water colour required for colouring are contained in the books (e.g., in the form of a palette). The issue of classification of text books and printed work text books was subject matter of CWP No. 7198 of 2016 = 2016 (9) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the main feature which differentiates 'Work Books' of heading 4901 from the 'Exercise Books' of heading 4820 is that whereas the Work books' of heading 4901 contain questions or exercise with space for writing the answers whereas, the 'Exercise Books' of heading 4820 contain printed texts with space for copying manually. Discussion and Findings : 1. We have carefully gone through the facts of the case and the relevant legal and administrative instructions applicable in the present case. After going through the material supplied by the applicant , it is seen that the question which has been raised by the applicant can be framed as - whether 'Lab manual' written by authors as prescribed by Educational Boards and which also contains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case, perusal of sample lab manual supplied by the applicant, who has been described above, clearly shows that printing is not merely incidental to the primary use, but actually forms a major part of the book and fulfills the primary objective of imparting knowledge to the student. Rather writing becomes the incidental part in the case on hand as the blank pages providing space to the students to write form a lesser part of the Lab manual and enables the students to write in the context of what they have learnt in the major printed instructional material of the book. Hence it becomes clear after balancing the facts of the present case with the instructions related to classification given in the said Circular dated 07.07.2017, that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
