https://www.taxtmi.com/caselaws?id=379915 The High Court classified 'Sulekh Sarita Parts I to V' as 'Printed Books' under HSN 4901, exempting them from tax, overturning the AAR's classification under HSN 4820. The Court emphasized the educational value and functional characteristics of the books in enhancing students' learning and comprehension skills. The issue of registration under the GST Act for suppliers of wholly exempted goods was not addressed due to the focus on book classification. The writ petition was allowed with no costs. en-us Tue, 07 May 2019 00:00:00 +0530 Mon, 26 Aug 2019 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379915 The High Court classified 'Sulekh Sarita Parts I to V' as 'Printed Books' under HSN 4901, exempting them from tax, overturning the AAR's classification under HSN 4820. The Court emphasized the educational value and functional characteristics of the books in enhancing students' learning and comprehension skills. The issue of registration under the GST Act for suppliers of wholly exempted goods was not addressed due to the focus on book classification. The writ petition was allowed with no costs. Case-Laws GST Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379915