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    <description>The case involved the classification of &quot;Lab Manuals&quot; under the GST Tariff and the determination of the applicable GST rate for such manuals. The Authority for Advance Ruling concluded that Lab Manuals, consisting of substantial educational printed content and some blank pages for student exercises, are rightly classified under GST Tariff heading 4901 as &quot;printed books.&quot; As per this classification, Lab Manuals attract a nil rate of tax.</description>
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