AAR : Supply of books to religious school, exempt from GST

AAR holds that supply of printed religious books where there is no direct link between recipient of books and supplier of content, is covered under HSN 4901, exempt under entry 119 of Notification No. 2/2017-Central Tax (Rate)/IGST(Rate); Notes that applicant is engaged in printing and selling of religious books where the material is supplied by the religious heads and books after printing are not sold to content providers but to religious schools as per orders received; Ther...