Heading 9984 - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGST

22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 18 - ************* Notes: As amended by notification no. 14/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, 22 Heading 9984 Telecommunications, broadcasting and information supply services. 18 -