Printed text books for PUC Board classifiable under HSN Code 4901 1010

In re Sri Venkateshwara Enterprises (GST AAR Karnataka) A. Whether the printed text books for PUC Board classifiable under HSN Code 4901 1010 supplied to resellers is exempt from the payment of CGST and SGST? The printed text books, classifiable under HSN Code 4901, supplied to resellers are covered under Entry No.119 of Notification No.02/2017 ­Central Tax (Rate) dated 28.06.2017 and are exempt from the payment of CGST and SGST. B. What is the applicable rate of CGST and SGST on printing and binding of brochures, books, calendars, pamphlets on job work basis to the Government authority and o...