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Sale of books....

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(Querist)
18 January 2022 Suppose i am running coaching institution where i am providing education services and also selling of books. For books we have a author who written the books and we are printing the books and selling to our student and in market also for other student. We pay the author royalty fees after deducting tds. Now my question is that weather sale of books is fall under sale of goods or sale of services ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
18 January 2022 Sale of books fall under sale of goods.
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