GST - the applicant supplies educational books for increasing linguistic fluency in children - It raised the question as to whether such books are classifiable under HSN 4820 as 'Exercise Books' or under HSN 4901 as 'Printed Books' & HSN 4903 - The other issue is whether the applicant is liable to pay GST on the same - Considering their nature & purpose, the books are correctly classified under HSN 4820 - Hence they are not covered under Entry Nos 119 or 121 of Notfn No 2/2017- Central Tax (Rate) & corresponding SGST & IGST Notfns - Nonetheless, applicant is liable to seek registration if it has GST liability under reverse charge, even if it is not liable to pay GST on supplying such books: AAR.
Notification regarding Tripura State Goods and Services Tax (Second Amendment) Rules, 2018
TIOL PRIVATE LIMITED.
TIOL HOUSE, 490, Udyog Vihar, Phase - V,
Gurgaon, Haryana - 122001, INDIA
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Fax: + 91 124-6427310
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Email: updates@tiol.in __________________________________
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