Pattadar Passbook cum Title Deed classifiable under HSN 4820

In re Manipal Technologies Limited (GST AAR Karnataka)

Whether Pattadar Passbook cum Title Deed is a ‘Document of Title’ so as to classify under HSN 4907 or as a ‘Passbook’ under HSN 4820.

Section 3 of Telangana State Rights in Land Pattadar Passbooks Act – 1971, provides that a record of rights shall be created. Section 6A(2) provides that on the basis of the records of rights the Mandal Officer shall issue a title deed and pass book. This sh

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