AAR Ruling on classification of ‘Sulekh Sarita’ books for GST

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 fea

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