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    <description>The ruling determined that the supply of printed educational books by Chhattisgarh Text Book Corporation (CGTBC) to various agencies of the School Education Department constitutes a supply of goods under HSN Code 4901, attracting zero GST as per the relevant notification. The activities of CGTBC, involving printing and distributing books as per SCERT syllabus, were classified as a supply of goods rather than services, and thus not taxable at 12% under SAC 9989.</description>
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