https://www.taxtmi.com/caselaws?id=374438 Printed educational books prepared, printed, published, transported and distributed by the applicant on instructions of the education department were classified as a supply of goods rather than a printing service, because the applicant retained ownership of the books and booked the value as sale of books. Applying composite supply principles, the principal supply was held to be printed books. The books were treated as covered by the relevant printed-books entry in the notification and therefore as zero-rated. en-us Mon, 24 Dec 2018 00:00:00 +0530 Thu, 06 Mar 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374438 Printed educational books prepared, printed, published, transported and distributed by the applicant on instructions of the education department were classified as a supply of goods rather than a printing service, because the applicant retained ownership of the books and booked the value as sale of books. Applying composite supply principles, the principal supply was held to be printed books. The books were treated as covered by the relevant printed-books entry in the notification and therefore as zero-rated. Case-Laws GST Mon, 24 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374438