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2019 (10) TMI 873 - AAR - GSTLevy of GST - benefit of exemption from GST - online educational journals and periodicals are supplied to the Educational Institutions other than to preschool and higher secondary school or equivalent - N/N. 2/2018 - Central Tax (Rate) dated 25.01.2018. - Input tax credit. HELD THAT:- The transaction of the applicant is covered under the Heading 9984 Telecommunications, broadcasting and information supply services under the Group 99843 and Service Accounting Code of 998631, the description of which is “online text based information such as online books, newspapers, periodicals,, directories and the like”. The articles are covered under the items “and the like” and hence the SAC applicable for the providing access to the portal is 998431. This service is liable to tax at 9% CGST under the entry no.22 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017. The transaction is liable to tax at 9% under the KGST Act as it is covered by entry no. 22 of Notification (11/2017) No. FD 48 CSL 2017 dated 29.06.2017. Since, the transaction is not exempt and tax is liable to be discharged, the input tax credit on the inward supplies of goods are not restricted or made ineligible under section 17 of the CGST Act. Hence the ineligibility provisions of Section 17(1) and 17(2) are not applicable to the pertinent case of the applicant.
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