Sonka Publication (INDIA) PVT LTD. vs. Union Of INDIA & Ors.
Held
The Court held that the books, based on their functional characteristics, were designed to test a child's knowledge and understanding, not merely for copying. Therefore, they are classifiable under HSN 4901 and are exempt from tax.
Facts
The petitioner published books classified as either 'Printed Books' under HSN 4901 (exempt from tax) or 'Exercise Books' under HSN 4820 (subject to tax). The Authority for Advancing Ruling (AAR) classified them under HSN 4820.
Key Issues
The primary issue was the classification of the petitioner's books under the GST Act, specifically whether they fall under HSN 4901 or HSN 4820.
Sections Cited
Section 23, Section 24
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2019
Dr. S. Muralidhar, J.:
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 classified under HSN 4901, as contended by the Petitioner, then they would be completely exempt from tax in terms of the CGST Act as well as Delhi GST Act. If t
The judgment continues below.
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