Classification of books - whether the books ‘Sulekh Sarita Parts I to V’ are ‘Printed Books’...

Classification of books - 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? - the books published and sold by the Petitioner are classifiable under HSN 49.01 and not HSN 48.02 - Wholly exempted from GST. .....

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