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Pattadar Pass Book cum Title Deed’ is Classifiable Under HSN 4820

In our considered view, the said decisions 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. Therefore, the said decisions will not help the case of the petitioner. Considering all these aspects, the authority for Advance Ruling and the Appellate Authority for Advance Ruling have rightly given a ruling that ’Pattadar Pass Book cum Title Deed’ is classifiable under HSN 4820 and it is not a document classifiable under HSN 4907. We do not find any perversity or infirmity in the said ruling impugned. 

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