Levy of GST — The applicant has sought advance ruling in respect of the following question: a) 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? Held that— 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 arecovered 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 28.06.2017 — Ideal Industrial Synergy Solutions Private Limited, In Re… [2020] 23 TAXLOK.COM 008 (AAR-Karnataka)