9911796707
TMI Blog2019 (10) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... eady 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 liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d's largest database of journal articles - indexing metadata of over 56 million journal articles from 50000 + journals of 13100+ publishers. J-Gate includes full text access to over 25000 journals. b. The applicant further states that the Government has exempted the supply of online journals to educational institutions vide notification number 2/2018- Central Tax (Rate) dated 25.02.2018. The relevant entry in the notification is as under (v) supply of online educational journals and periodicals "provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of, - (i) Pre-school education and education upto higher secondary school or equivalent; or (ii) Education as a par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an annual subscription fee, depending on the disciplines from which the journals are required to be accessed. 4.3 The applicant states that OIDAR is defined in Section 2(17) of the IGST Act, 2017. Even though providing online journal or periodicals through J-Gate will fall under "online information and database access or retrieval services", the Government has decided to exempt the service of "supply of online journals or periodicals" to the education sector. The Government has picked up one of the service from the host of services listed under "online database service" and has given the exemption for journals and periodicals provided through online to the educational institutions. Since the exemption is available when the service is pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... online journal, but only maintaining a database of links to all the journals. It is seen that the links to the articles are maintained in a metadata form and the subscriber when accesses to the platform can access to the individual article published in any of the journal available in the platform after reading the catalogue of the articles. The articles are catalogued and made available. Some of the articles are available for full view while some are only available in the catalogued form and the subscriber needs to subscribe the individual journal site to gain access to the full article. The applicant is collecting the subscription fee which is nothing but the fee charged to gain access to the data available in the database and to download ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he metadata the educational institutes have to further pay to the publishers to get access to the full text of articles. The application only acts as the gateway to the data. They are not the owners of the data. 5.4 The facts enumerated in para 5.2 and 5.3 above indicate 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. 5.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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