Classification of Pattadar pass book cum title deed -—- The petitioner prayed for quashing the impugned order dated 04.02.2020 and for holding that the Pattadar pass book cum title deed merits classification under Tariff Entry 4907 00 90 and GST is to the paid @ 12%. The petitioner filed an application for advance ruling seeking ruling on “whether the ‘Pattadar Pass Book cum Title Deeds’ printed by the petitioner for supplies made to the Government of Telengana are classifiable as ‘Document of Title’ under HSN 4907 or as ‘passbook’ under HSN 4820”. The AAR held that the Pattadar Pass Book cum Title Deed is not a document of title and accordingly classifiable under HSN 4820 attracting GST at 18% instead of 12%. The AAAR vide order dated 04.02.2020 uphold that the Pattadar Pass Book cum Title Deed is not a document of title and not classifiable under Chapter Heading 4907 of the Customs Tariff Act. The court observed that the decisions relied upon by the petitioner are rendered in civil disputes with regard to immovable properties and does not deal with the classification of pattadar pass book for the purpose of tax. The AAR and AAAR have rightly given a ruling.

 Held that:- The Hon’ble High Court dismissed writ petition.