https://www.taxtmi.com/caselaws?id=422583 For GST classification, a pattadar pass book cum title deed is not a document of title merely because it reflects land-record entries. The land-record framework shows that it is generated from record-of-rights and updated revenue records, while title is conferred by registered instruments or revenue certificates, not by revenue entries alone. Those entries may have evidentiary value, but they do not create title. The printed product therefore falls to be classified by the tariff description that matches its nature, and civil title dispute decisions do not control tariff classification. It is correctly classifiable under HSN 4820, not HSN 4907. en-us Thu, 17 Mar 2022 00:00:00 +0530 Thu, 03 Apr 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422583 For GST classification, a pattadar pass book cum title deed is not a document of title merely because it reflects land-record entries. The land-record framework shows that it is generated from record-of-rights and updated revenue records, while title is conferred by registered instruments or revenue certificates, not by revenue entries alone. Those entries may have evidentiary value, but they do not create title. The printed product therefore falls to be classified by the tariff description that matches its nature, and civil title dispute decisions do not control tariff classification. It is correctly classifiable under HSN 4820, not HSN 4907. Case-Laws GST Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422583