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SONKA PUBLICATION (INDIA) PVT LTD. vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

S.MURALIDHAR
REKHA PALLI
Pet. Counsel
Vineet Bhatia
Res. Counsel
Amit Bansal
Aman Rewaria

Petitioner / Applicant

SONKA PUBLICATION (INDIA) PVT LTD.

Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date May 7, 2019
Order No.

W.P.(C) 10022/2018 & CM 39032/2018 (stay)

Citation

2019(5) TAXREPLY 2214
Original Order
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ORDER

1. A very short but interesting question that arises for consideration in the present petition is whether the books ‘Sulekh Sarita Parts I to V’ are ‘Printed Books’ classifiable under ‘HSN 4901’ or ‘Exercise Books’ under ‘HSN 4820’ of the Central Goods and Service Tax Act (CGST Act)? If the books are classified under HSN 4901, as contended by the Petitioner, then they would be completely exempt from tax in terms of the CGST Act as well as Delhi GST Act. If they are to be considered as ‘Exercise Books’ classified under HSN 4820, as contended by the Respondents, then they are subject to 6% tax. 2. A similar question arose in the context of the Central Excise Tariff Act before this Court in W.P. (C) No.7198/2016 (The Central Press Private Limited v. Union of India) . There the publisher contended that their ‘work books’ were used in the Sarva Shiksha Abhiyan as a basic tool for e....

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