TMI Blog2022 (2) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... ournals or periodicals . As such, the applicant is collecting a subscription fee which is nothing but the fee charged to gain access to the data available in the database and to download the articles or information. The said invoices are not in respect of supply of online educational journals or periodicals. Database and journals or periodicals are different thing and exemption is not available to online database, online books, newspapers, directories and non-educational journals under sl. No. 66(b)(v) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. - UP ADRG 87/2021 - - - Dated:- 25-11-2021 - SHRI ABHISHEK CHAUHAN AND SHRI VIVEK ARYA, MEMBER Represented by : Shri Deepak Kapoor, Director Shri Vijay Singh Negi, Account Manager ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s Manupatra Information Solutions Private Limited, B-37, Sector-1, Noida, Gautam Budh Nagar-201301 (here in after referred to as the applicant) is a registered assessee under GST having GSTN 09AACCM5884H1Z2. 2. The applicant has filed application for advance ruling in Form ARA-01 and submitted as under- (1) they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter. The Additional Commissioner, Commercial Taxes, Gautam Budh Nagar Zone, Noida vide his letter C.No 1182/Adi. Comm. Va. Ka. Gau. Bu. Na. Zone Noida/2021-22 dated nil submitted that- (1) the applicant have obtained registration for the following- (a) Description of Goods- Printed Books, Brochures, Leaflets and similar printed matter, dies, Tapes, Solid state Non-Volatile storage Devices etc (b) Description of services- On-line text based information such as online books, newspapers, periodicals, directories etc (2) the applicant have obtained registration for services 'On-line text based information such as online books, newspapers, periodicals, directories and the applicant are providing the said services only which are not covered in the entry 66(b)(v) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018. (3) the applicant are not supplying online educational journals or periodicals as such the said supply is not nil rated and chargeable to 18%. (4) no proceedings are pending against the applicant in respect of question on which advance ruling has been sought. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mean a reference to the same provision under the UPGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the `CGST Act'. 10. We have gone through the Form GST ARA-01 filed by the applicant and observed that the applicant has ticked following issues on which advance ruling required- (ii) Applicability of a notification issued under the provisions of this Act We find that the issue raised in the application is squarely covered under Section 97(2) of the CGST Act 2017. We therefore, admit the application for consideration on merits. 11. We have gone through the submissions made by the applicant and have examined the same. We observe that the applicant has sought advance ruling on the following question- As per notification no. 12/2017-Central Tax (Rate) dated 28th June 2017 further amended by notification no. 02/2018-Central Tax (Rate) dated 251h January 2018, against Serial number 66; Services provided - (b) to an educational institution, by way of- (v) supply of online educational journals or periodicals: ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; (v) supply of online educational journals or periodicals Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) .. Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of- (i) pre-school education and education upto higher secondary or equivalent or (ii) education as a part of an approved vocational education course. Nil Nil 14. We find that the nil rate of tax is applicable only on supply of online educational journals or periodicals under sl. No. 66(b)(v) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and the said entry does not cover supply of E-books, Newspapers, directories and non-educational journals or periodicals. 15. We find that the invoices issued by the applicant to different educational institutions (as detailed in Para 8 above) have mention of des ..... X X X X Extracts X X X X X X X X Extracts X X X X
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