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2019 (10) TMI 874 - AAR - GSTExemption from GST - supply of services in the nature of subscription to the J-Gate by the educational institution - N/N. 2/2018- Central Tax (Rate) - HELD THAT:- The nature of the activity undertaken by the applicant relates to compilation of a certain prepared data at one place. They are not involved in the creation of the journals. In respect of the metadata they are only the gateway to the journals. In this context what the applicant supplies is educational material/information already prepared by someone else. They act only as a platform for supply of information or as an aggregator of information in case of metadata. Instead, the transaction of supply of information by the applicant is more appropriately covered under the Heading 9984, Telecommunications, broadcasting and information supply services’, under the Group 99843 and Service Accounting Code of 998431, the description of which is “online text based information such as online books, newspapers, periodicals,, directories and the like”. The explanatory notes to the scheme of classification of services refers. 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.
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