Sulekh Sanita Work books or Practice books exempt from GST

Sonka Publication (India) Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court)

In this case, a question to be asked is whether the books in question merely help the child in improving the child^‘s handwriting by providing space in a book by copying from a written text or does it pose questions to the child to answer and whether the teacher then can evaluate, on the basis of such answers, the child^‘s ability and understanding? In the present case, the ^‘work books^R

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