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2022 (2) TMI 828 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESHClassification of services - providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare Acts/Rules/E-books/News/Articles) through their website www.manupatra.com to law firms, lawyers, companies, government, judiciary, law schools - to be classified under SAC code 997331 or not - Applicability of N/N. 12/2017-Central Tax (Rate) dated 28th June 2017 further amended by N/N. 02/2018-Central Tax (Rate) dated 25th January 2018, against Serial number 66 - HELD 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 - the invoices issued by the applicant to different educational institutions have mention of description 'Annual Subscription Online Database' and the same have no mention of "online educational journals 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.
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