NO GST applicable on supply of religious Books

NO GST applicable on supply of religious Books

THE AUTHORITY OF ADVANCE RULING IN KARNATAKA

The Question and Ruling as follows : Whether selling of religious books attracts GST? a). If taxable, what would be the rate of GST and HSN Code? b). If exempted, the category of exempted goods and HSN Code?

RULING

1. The supply of books by the applicant to the religious schools are supply of printed books which is covered under HSN Code 4901 and is exempt from tax as they are covered under following entries.

a. Under the CGST Act, entry no.119 of Notification No.2/2017- Central Tax (Rate) dated 28.06.2017

b. Under the Karnataka Goods and Services Tax Act, entry no.119 of Notification (02/2017) No. FD 48 CSL 2017 dated 29.06.2017

c. Under the IGST Act, entry no.119 of Notification No.2/2017 - Integrated Tax (Rate) dated 28.06.201