The kit called by the Applicant as “Class Monitor Home Learning Kit” manufactured (printed), marketed and sold is classified under HSN 49011020 and the GST rate is 5%.
Classification of goods— In the instant case, applicant is a manufacturer of study material kit for children containing children's picture book is located in the Indore district of the state of Madhya Pradesh.
QUESTION RAISED BEFORE THE AUTHORITY IS AS FOLLOWS-
What would be the GST rate on “Class Monitor Home Learning Kit-. will it be covered under HSN code 4903 “Children's picture. drawing or colouring books” the GST rate on under which is NIL IGST/CGST/SGST?
The kit box/ book, which is in the form of separate sheets which are designed for binding (though not bound to maintain the use) could be covered. Further, such separate sheets (being integral part of kit box/book) have printed pictures but such sheets also bear text and in one shape, so it appears to be covered under HSN 49011020 attracting 5% GST and not under HSN 4903 attracting NIL CGST/SGST/IGST.
Held that— The Authority hereby is of opinion that the kit called by the Applicant as “Class Monitor Home Learning Kit” manufactured (printed), marketed and sold is classified under HSN 49011020 and the GST rate is 5%.
The kit called by the Applicant as “Class Monitor Home Learning Kit” manufactured (printed), marketed and sold is classified under HSN 49011020 and the GST rate is 5%.
Classification of goods— In the instant case, applicant is a manufacturer of study material kit for children containing children's picture book is located in the Indore district of the state of Madhya Pradesh.
QUESTION RAISED BEFORE THE AUTHORITY IS AS FOLLOWS-
What would be the GST rate on “Class Monitor Home Learning Kit-. will it be covered under HSN code 4903 “Children's picture. drawing or colouring books” the GST rate on under which is NIL IGST/CGST/SGST?
The kit box/ book, which is in the form of separate sheets which are designed for binding (though not bound to maintain the use) could be covered. Further, such separate sheets (being integral part of kit box/book) have printed pictures but such sheets also bear text and in one shape, so it appears to be covered under HSN 49011020 attracting 5% GST and not under HSN 4903 attracting NIL CGST/SGST/IGST.
Held that— The Authority hereby is of opinion that the kit called by the Applicant as “Class Monitor Home Learning Kit” manufactured (printed), marketed and sold is classified under HSN 49011020 and the GST rate is 5%.