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AAR Ruling on classification of ‘Sulekh Sarita’ books for GST
Case Law Details
- Case Name
- In re M/s Sonka Publications (India) Private Limited (AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Delhi, Advance Rulings
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In re M/s Sonka Publications (India) Private Limited (AAR Delhi)
In the case of certain goods of heading 49.01 e.g workbooks, there may be space for writing in addition to the printed text but printing is of primary use and space for writing is incidental. On the contrary, in case of certain goods of heading 48.20 e.g. diaries, exercise books, there may be considerable amount of printed matter but the printing is incidental to their primary use of writing by hand.
It is observed that the main feature which differentiates ‘Work Books’ of heading 4901 from the ‘Exercise Books&...
