AAR : Hindi vocabulary learning books classifiable as 'exercise books'; Registration mandatory under RCM

Books to teach children exact formation of Hindi letters particularly the ‘Matras’, as also prominent idioms and counting / writing, merit classification under HSN 4820 as “Exercise Books” liable to GST at 12%; Rejects applicant’s stand that said books would fall either under HSN 4901 as “printed books” or under HSN 4903 as “Children’s picture books”, exempt from GST in terms of Notification No. 2/2017-Central Tax (Rate); Observes that CBEC had issued guid...