SCHEDULES
SCHEDULE 5Zero-Rating
GROUP 3—BOOKS, ETC.
Item No.
- 1
Books, booklets, brochures, pamphlets and leaflets.
- 2
Newspapers, journals and periodicals.
- 3
Children's picture books and painting books.
- 4
Music (printed, duplicated or manuscript).
- 5
Maps, charts and topographical plans.
- 6
Covers, cases and other articles supplied with items 1 to 5 and not separately accounted for.
Note : Items 1 to 6—
- a
do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes ; but
- 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.