SCHEDULES

SCHEDULE 5Zero-Rating

GROUP 3—BOOKS, ETC.

Item No.

  1. 1

    Books, booklets, brochures, pamphlets and leaflets.

  2. 2

    Newspapers, journals and periodicals.

  3. 3

    Children's picture books and painting books.

  4. 4

    Music (printed, duplicated or manuscript).

  5. 5

    Maps, charts and topographical plans.

  6. 6

    Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.

Note : Items 1 to 6—

  1. a

    do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes ; but

  2. b

    include the supply of the services described in paragraph 1(1) of Schedule 2 to this Act in respect of goods comprised in the items.