Classification of Goods — The Applicant is engaged in the business of printing and supply of text books, printing and binding of brochures, books, calendars and pamphlets, binding of diary, catalogues and printing of monthly and bimonthly magazines. The Applicant sought Advance Ruling in respect of classification of the printed text books. The authority ruled out that the printed text books, classifiable under HSN Code 4901, supplied to resellers are covered under Entry No.119 of Notification No.2/2017-CT (Rate) dated 28.6.2017 and are exempt from the payment of CGST and SGST. — Venkateswara Enterprises, In Re… [2019] 16 TAXLOK.COM 188 (AAR-Karnataka)