Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Promotions of Research and Publishing of online research journal ...

GST

November 12, 2019

Promotions of Research and Publishing of online research journal are not activities contemplated in the exemption entry since they do not fall under care or counselling; or spreading public awareness; or advancement of religion, spirituality or yoga; or advancement of educational programmes or skill development.

View Source

 


 

You may also like:

  1. Exemption u/s 11 - Charitable activity u/s 2(15) - The Tribunal found that the assessee, a trust, was engaged in charitable activities under Section 11 of the Income Tax...

  2. Claim of deduction u/s. 35 - scientific research activities - very fact that expenditure was incurred in the form of salary and overheads only goes to suggest that there...

  3. Classification of services - providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare...

  4. Liability of GST - supply of online educational journals or periodicals to IIM - There is no exemption from GST on supply of online educational journals or periodicals...

  5. CENVAT Credit - capital goods - input services - capital goods installed in the Research & Development wing - Admittedly the Research and Development building is not the...

  6. TDS u/s 195 - Payment of Royalty or not - The assessee agreed for reimbursement of cost incurred by the GTRC for doing research activity as a part of joint research on...

  7. Application for injunction in a defamation action brought by the National Stock Exchange ("NSE") - The NSE complains that an article published on their online news and...

  8. Business Auxiliary Services - brand promotion of ‘INTEL' and ‘MICROSOFT' - The activity of ‘promotion or marketing of logo or brand’ does not cover under the category of...

  9. Cenvat credit - entitlement - Whether the Commission Agent Services would be classifiable as Business Auxiliary Service as per Department or Sales Promotion service as...

  10. Market Research may help in Management for that reason the activity of Market Research cannot be classified as Management function when both services are separately taxable - AT

  11. Benefit of exemption from GST - E-book or not - assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form...

  12. Technical testing and analysis service - service under discussion relates to research and development activity and the appellants are not undertaking the testing and...

  13. Cenvat Credit - Input services - the payment of service tax for electronic subscription of research journals, periodicals, etc., on which service tax had been paid under...

  14. Levy of GST - online educational journals and periodicals are supplied to the Educational Institutions other than to preschool and higher secondary school or equivalent...

  15. Deduction u/s 80IB(4) - manufacturing activity or not - profit earned out of Jammu & Kashmir Unit - The plea that there was no research and development expenditure at...

 

Quick Updates:Latest Updates