Re-classifies Hindi vocab books as 'practice books' exempt from GST; Reverses AAR

Delhi HC reverses AAR order, re-classifies books published by  petitioner, viz., Sulekh Sarita Parts I to V  as ‘printed books’ under HSN 4901, thereby fully exempt from GST; Rejects AAR order classifying the books as ‘Exercise books’ under HSN 4802 liable to GST at 12%; Observes that the functional characteristics of the book should be considered which tests the child’s knowledge and facilitate his/her understanding; Perusing the copies, finds t...