9911796707
TMI Blog2019 (10) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... types of journals: i. The British Journal of Psychiatry ii. The Journal of Laryngology Otology iii. The American Journal of Clinical Pathology iv. Advances in Physics v. Journal of Modern Optics vi. Education in Chemistry b. The applicant states that as per the provisions of Section 5(4) of the IGST Act, read with section 13(12) of the IGST Act, the applicant is liable to pay IGST on the import value of online journals. As per Section 13(12), in case of online database retrieval and access services, the location of the recipient is the place of supply of service and hence based on section 5(4) of IGST Act, the applicant is liable to pay IGST on the import of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Services Tax Act, 2017, and includes non-taxable supply. 4.2 Notification No.2/2018- Central tax (Rate) dated 25.01.2018, has been issued under Section 11 of the Act and as per the notification, the exemption is subject to the condition that the supply of online journal and periodicals to an educational institution other than pre-school and higher secondary educational institution is exempt from GST. It means the exemption is not wholly exempt under Section 11. It is a conditional exemption. The conditions attached to the notification are as under: (a) The supply should be to an educational institution (b) Supply should be only online educational journal or periodicals (c) Educational Institutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed. However, if the exemption was a conditional exemption, then there was no requirement to reverse the credit. In this regard, the applicant relies on the following decisions: (a) Sobha Developers Ltd. v. Commissioner - 2012 (25) STR 136 (Tri) = 2011 (6) TMI 394 - CESTAT, BANGALORE (b) Deloitte Haskins Sells v. Commissioner - 2015 (38) STR 1220 (Tri) = 2015 (2) TMI 843 - CESTAT MUMBAI 5. FINDINGS DISCUSSION: We have considered the submissions made by the applicant in their application ruling as well as the additional submissions made by Sri. Dayadand CA, during the personal hearing. We also considered the issues involved on which advance ruling is sought by the applicant and relevant f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the above, the transaction is not covered under sub-item (v) of item (b) of serial no.66 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No.2/2018- Central Tax (Rate) dated 25.01.2018 which reads as under: 66. Services provided to an educational institution by way of (v) supply of online educational journals and periodicals. 5.3 Instead, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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