S. Muralidhar, J.

A very short but interesting question that arises for consideration in the present petition is whether the books "Sulekh Sarita Parts I to V" are "Printed Books" classifiable under "HSN 4901" or "Exercise Books" under "HSN 4820" of the Central Goods and Service Tax Act (CGST Act)" If the books are classified under HSN 4901, as contended by the Petitioner, then they would be completely exempt from tax in terms of the CGST Act as well as Delhi GST Act. If they are to be considered as "Exercise Books" classified under HSN 4820, as contended by the Respondents, then they are subject to 6% tax.

2. A similar question arose in the context of the Central Excise Tariff Act before this Court in W.P. (C) No.7198/2016 (The Central Press Private Limited v. Union of India). There the publisher contended that their "work books" were used in the Sarva Shiksha Abhiyan as a basic tool for education. By an order dated 31st August 2016, this Court directed the Central Board of Excise and Customs ("CBEC") to consider all aspects of the matter and pass an appropriate order.

3. In examining the said issue pursuant to the order passed by this Court, the CBEC issued a Circular No.1057/6/2017 CX dated 7 th July, 2017 where, inter alia, it was observed as under:

"(ii) The issue has been examined. Exercise Books have been explained in HSN under explanatory note (2} to Heading 48.20 as, ''These may simply contain sheets of lined paper but may also include printed examples of handwriting for copying in manuscript". Such exercise Books are specifically classified under heading 4820 of the erstwhile CETA, 1985. These are nothing but stationary items having blank pages with lines for writing and may also include printed texts for copying manually. In common parlance they are more akin to handwriting "note books" for practising rather than "work books" containing printed exercise. This definition of Exercise Books is in harmony with other items specified under Chapter Heading 4820 of erstwhile CETA, 1985 such as registers, note books, diaries, letter pads etc. where printing is incidental to their primary use i.e. writing. The fact that printing is incidental to their primary use is the guiding principle for classification of Exercise Books under heading 4820 of erstwhile CETA, 1985.

(iii) Printed work books on the other hand are books where printing is not merely incidental to the primary use. HSN Explanatory notes (A) to the heading 49.01 reads as, "Books and booklets consisting essentially of textual matter of any kind, and printed in any language or characters include textbooks (including educational workbooks sometimes called writing books), with or without narrative texts, which contains questions or exercises (usually with spaces for completion in manuscript). Thus, printed work books containing questions followed by spaces for writing or other exercises would fall within the scope of Chapter 49. The said goods are different from Exercise Books falling under Chapter 48 which are stationary items with blank pages with lines for writing and some time may also include printed texts for copying manually, as explained in the preceding para. Further, since printing in case of printed workbooks is not merely incidental to the primary use of the of the goods, such goods are classifiable under Chapter 49, in terms of Chapter note 12 to Chapter 48 of erstwhile CETA, 1985.

(iv) Similarly, HSN Chapter note (6) to Chapter 49 read with HSN explanatory note under heading 49.03 covers children's workbooks consisting essentially of pictures with complementary texts, for writing or other exercises, and children's drawing or colouring books, provided the pictures form the principal interest and are not subsidiary to the text. Thus, children's drawing books which are in harmony with said HSN Chapter note (6) and HSN Explanatory note to heading 4903 would fall under Chapter 49."

4. As far as the present case is concerned, the Petitioner filed an applica