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Lab Manual with Exercises Classified as Printed Books Under GST Tariff 4901, Subject to Nil Tax Rate.

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Full Text of the Document

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....Classification of supply - Lab Manual comprising bulk of instructional /educational printed material - ‘Lab Manual’ is primarily a printed book in the major part with a smaller, yet not insignificant part dedicated to providing blank space to the students to do his/her written exercises - classified under GST Tariff heading 4901 as printed books which currently carry a Nil rate of tax.....

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