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‘ or ‘practice books‘ printed and sold by the Petitioner certainly fall in the latter category...