GST NO FOR ZERO % GST GOODS

A supplier shall not be liable for registration if his aggregate turnover consists of only such goods and/or service which are not liable to tax or wholly exempt from tax under this act.

But, persons making any inter-State taxable supply shall be required to be registered under this Act irrespective of the threshold.

For a transaction to qualify as a taxable supply, the supply should be leviable to GST – i.e., it should not be covered within the meaning of ‘non-taxable supply’ as defined under Section 2(78) – i.e., alcoholic liquor for human consumption. This implies that supplies enjoying a full exemption from tax by way of an exemption notification would also be treated as taxable supplies.

Here, printed books are exempted vide N.N. 02/2017 but will be treated as taxable supply, as said above. Hence, you should apply for registration.

what is rate of tax  on such interstatesupply