https://www.taxtmi.com/caselaws?id=387043 A revenue-issued Pattadar Passbook cum Title Deed that merely reflects entries in the record of rights is not itself the registered title document. Under the Telangana land records framework, the passbook and title deed are intended to evidence recorded rights and assist in proving title or accessing government benefits, but the registered instrument under the Registration Act remains the true document of title. On that basis, the Karnataka AAR held that the document is not classifiable as a document of title under HSN 4907 and instead falls under HSN 4820. en-us Mon, 16 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387043 A revenue-issued Pattadar Passbook cum Title Deed that merely reflects entries in the record of rights is not itself the registered title document. Under the Telangana land records framework, the passbook and title deed are intended to evidence recorded rights and assist in proving title or accessing government benefits, but the registered instrument under the Registration Act remains the true document of title. On that basis, the Karnataka AAR held that the document is not classifiable as a document of title under HSN 4907 and instead falls under HSN 4820. Case-Laws GST Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387043