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GST - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Classification of supply - Lab Manual comprising bulk of ...

Case Laws     GST

October 13, 2018

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 smaller, yet not insignificant part dedicated to providing blank space to the students to do his/her written exercises - classified under GST Tariff heading 4901 as printed books which currently carry a Nil rate of tax.

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