Breif Issue :
1. Whether these books are classifiable as printed books/ Drawing book falling HSN 4901 or 4903 or Exercise book falling under HSN 4820?
2. Whether applicant is libale for registration, if it is engaged in supply of goods or services that are not liable to tax or wholly exempt from tax under the GST Act?
1. The product supplied by the applicant would be classified under HSN 4820 and not 4901 or 4903.
2. The applicant if liable for registration if it has liablity under reverse charge mechanism irrespective of the situation that is has no liablity to pay GST as supplier of goods and/or services.
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