We are registered dealer under GST and engaged in manufacturing in sale of printed books and magazine and want to supply to NGO. What will be the tax implication whether tax to be charged or not. Is there any mandatory condition to be complied by NGO to receive the goods?

Reply— Printed books, including Braille book are exempted from GST under HSN code 4901, hence there will be no tax on supply of these printed books to NGO or any other person. Newspapers, journals and periodicals, whether or not illustrated or containing advertising material are also exempted from GST under HSN code 4902 hence there will be no tax on supply of these goods to NGO or any other person.

No mandatory conditions need to be complied by NGO to receive the goods.