Breif Issue :
Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty?
The lab manual being published by the applicant which comprises of a bulk of instructional/educational printed material as per syllabus of education board and which also contains some blank pages for the students to practice or write, would be classified under the heading 4901 as a printed books which carry nil rate of tax.
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