No GST on ‘ Printed Textbooks ’ supplied to Resellers: AAR Karnataka

The Authority of Advance Ruling,Karnataka has ruled that, the printed textbooks, classifiable under HSN Code 4901, supplied to resellers are cover under Entry No. 119 of Notification No. 02/2017 – Central Tax (Rate) dated 28.06.2017 and are exempted from the payment of CGST and SGST. The first question related to the supply of printed textbooks for the PUC Board. In this context, th…