SCHEDULES
SCHEDULE 5 Zero-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.