The Delhi High Court held that the books ‘Sulekh Sarita Parts I to V’ are ‘Printed Books’ classifiable under ‘HSN 4901’ and not ‘Exercise Books’ under ‘HSN 4820’ and are wholly exempted under the CGST Act as well as Delhi GST Act.
Court is satisfied that , the books published and sold by the Petitioner are classifiable under HSN 49.01 and not HSN 48.02.
In terms of Notification No.2/2017-Central Tax (Trade) dated 28th June 2017 i.e. Entry No.119 thereunder, such goods classifiable under HSN 49.01 i.e. ‘printed books, including Braille books’ are wholly exempted from tax.