Case Law Details
In re M/s Shri Ashok Chaturvedi (GST AAR Chhattisgarh)
Supply of specified printed Educational books by CHHATTISGARH TEXT BOOK CORPORATION as per the instructions of School Education Department CG [Loksikshan Sanchnalay] or as per instruction of various agencies of school Education Department CG such as Rajiv Gandhi Siksha Mission/SCERT/ office of District Education officer etc. consequent to printing of the Syllabus as decided by the SCERT, merits consideration as supply of printed books attracting zero rate, under Notification no. 2/2017-State Tax(Rate) No. F-10-43/2017CT/V/70, Dated 28-06-2017,under HSN Code 4901.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, CHHATTISGARH
The applicant M/s Shri Ashok Chaturvedi, General Manager, Chhattisgarh Text Book Corporation, Pension Bada, Raipur Chhattisgarh, holding GSTIN 22AAAJC0421F1Z8 has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling as regards :-
1. Whether the books which the CHHATTISGARH TEXT BOOK CORPORATION is supplying as per instruction of School Education Department CG [Loksikshan Sanchnalay] after printing the Syllabus decided by the SCERT would tantamount to supply of goods or supply of Service and fall under HSN Code 4901 zero rated goods
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