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    <title>2019 (2) TMI 1008 - AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH</title>
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    <description>The ruling authority classified the supply of books by the Chhattisgarh Text Book Corporation as a supply of goods rather than services, considering it a &quot;composite supply&quot; with the principal supply being printed books. The applicable tax rate for these books was determined to be zero under HSN code 4901. The authority confirmed that the supply of specified printed educational books by the corporation falls under this code and is subject to a zero tax rate.</description>
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