Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Classification of books - Work Books or Exercise Book - Sulekh ...

Case Laws     GST

May 8, 2018

Classification of books - Work Books or Exercise Book - Sulekh Sarita - presence of printed text does not affect their classification under heading 48.20 as exercise books - Further, since, none of the books contain any pages with children’s picture, drawing or colouring matter, classification of any of them under heading 49.03 is not possible - AAR

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Exemption from GST - Printing and supply of Text books and Printed Materials, Karnataka Kaipidi, Annual Reports, Receipt Books, Measurement Books and Log books -...

  4. Levy of GST - selling of religious books - Classification of goods - The printed books are covered under the HSN Code 4901 10 10 - Covered by the exemption notification...

  5. Classification of goods - Pattadar Pass Book cum Title Deed is a “Document of Title” - printing books - the Pattadar Pass Book cum Title Deed is not a document of title...

  6. GST - Job Work - The benefit of reduced rates of IGST @5% extended to Job work of Textile articles, Articles of apparel and clothing accessories including Ready Made...

  7. Valuation by DVO - addition based on estimated cost disregarding actual cost as per books - applicability of section 142A before amendment - non-rejection of books - AO...

  8. Composite supply or principal supply? - supply of books by CHHATTISGARH TEXT BOOK CORPORATION as per instruction of School Education Department CG after printing the...

  9. Unexplained bank deposit u/s 68 - bank passbook - After the introduction of the definition of the books or books of account u/s 2 (12A), the passbook can also be...

  10. Income Tax: Limit of remuneration to working partners in partnership firms allowed as deduction increased - on first Rs 6,00,000 of book profit or loss, Rs 3,00,000 or...

  11. Classification of supply - printing and supply of paper and paper boards - job work - If the final printed material is a book or a journal or a periodical and if the...

  12. Classification of goods - printing of the items such as Books, Magazine, Posters, Letter Head, Letter Pad, Envelop, Calender, Flayers Receipt Book, Product Folders, News...

  13. This case pertains to the addition made u/s 69A of the Income Tax Act regarding unexplained cash found during a search operation. The assessee produced a cash book to...

  14. Supply of goods after printing the Syllabus decided by the SCERT - supply of goods is involved i.e. 'supply of specified printed educational books', which is the...

  15. Difference in rate of booking price - sale / booking of flats - different rates have been quoted/booked for the same area and the same project - On money paid by...

 

Quick Updates:Latest Updates