AAR : Printed Educational books, classifiable under HSN 4901, taxable at NIL rate

Chhattisgarh AAR holds that supply of printed Educational books by Chhattisgarh Text Book Corporation (CTBC) as per the instructions of School Education Department CG [Loksikshan Sanchnalay] or as per instruction of various agencies viz. Rajiv Gandhi Siksha Mission/ SCERT/ office of District Education officer etc. consequent to printing of the Syllabus as decided by the SCERT, is classifiable under HSN 4901 as ‘printed books’ under Notification No. 2/2017- State Tax (Rate...