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1.The products supplied by the applicant ‘Sulekh Sarita Part-A’, ‘Sulekh Sarita Part-B’ and ‘Sulekh Sarita Part 1-5’ are correctly classified under HSN 4820 and not under HSN 4901 or 4903. 2.The applicant is liable for registration if it has GST liability under reverse charge mechanism irrespective of the situation that it has no liability to pay GST as supplier of goods and/ or services.

Classification of Goods In the instant case, applicant sought advance ruling on the below issue—
What is the proper classification of the books ‘Sulekh Sarita’? Whether the books ‘Sulekh Sarita’ are ‘Printed Books’ classifiable under ‘HSN 4901 10 10’ or are classifiable as ‘Exercise Books’ under ‘HSN 4820’ of the GST Tariff?

Whether any person who is dealing exclusively in supply of goods that are wholly exempt from tax, is required to take registration under the GST Act?

Held that— The products supplied by the applicant ‘Sulekh Sarita Part-A’, ‘Sulekh Sarita Part-B’ and ‘Sulekh Sarita Part 1-5’ are correctly classified under HSN 4820 and not under HSN 4901 or 4903. Hence, they are not covered under entry no. 119 or 121 of Notification No. 2/2017 – Central Tax (Rate) dated 28.06.2017 and parallel notifications of SGST and IGST.

The applicant is liable for registration if it has GST liability under reverse charge mechanism irrespective of the situation that it has no liability to pay GST as supplier of goods and/ or services.—Sonka Publications (India) Private Limited, In Re… [2018] 02 TAXLOK.COM 395 (AAR-Delhi)