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TMI Blog2022 (2) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form ARA-01 and submitted as under- (1) they are engaged in providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare Acts/Rules/E-books/News/Articles) through their website www.manupatra.com to law firms, lawyers, companies, government, judiciary, law schools. (2) their services come under SAC code 997331 and the applicable rate of GST is 18%. (3) As per notification no. 12/2017-Central Tax (Rate) dated 28th June 2017 further amended by notification no. 02/2018-Central Tax (Rate) dated 25th January 2018, against Serial number 66; Services provided - (b) to an educational institution, by way of,- "(v) supply of online educational journals or periodi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant. 6. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter. The Additional Commissioner, Commercial Taxes, Gautam Budh Nagar Zone, Noida vide his letter C.No 1182/Adi. Comm. Va. Ka. Gau. Bu. Na. Zone Noida/2021-22 dated nil submitted that- (1) the applicant have obtained registration for the following- (a) Description of Goods- Printed Books, Brochures, Leaflets and similar printed matter, dies, Tapes, Solid state Non-Volatile storage Devices etc (b) Description of services- On-line text based information such as online books, newspapers, periodicals, directories etc (2) the applicant have obtained registration for services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09212353 06-09-21 CHRIST (Deemed to be university), Ghaziabad do 9 MANU07211112 01-07-21 University of Delhi do 10 MANU01214163 05-01-21 OP Jindal Global University Sonipat do DISCUSSION AND FINDINGS- 9. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the `CGST Act' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant have submitted in Form GST ARA-01 that they are providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare Acts/Rules/E-books/News/Articles) through their website www.manupatra.com to law firms, lawyers, companies, government, judiciary, law schools. The applicant have also submitted in Form GST ARA-01 that as per their interpretation, on-line text based information such as online books, newspapers, periodicals, directories (judgments/Notifications /Bare Acts/Rules/E books /News/Articles, etc.) through our website www.manupatra.com should be taxed @ 18%. 13. We find that after sub-item (iv) of the SI. No. 66(b) of the Notification No. 12/2017-Central Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that the nil rate of tax is applicable only on supply of online educational journals or periodicals under sl. No. 66(b)(v) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and the said entry does not cover supply of E-books, Newspapers, directories and non-educational journals or periodicals. 15. We find that the invoices issued by the applicant to different educational institutions (as detailed in Para 8 above) have mention of description 'Annual Subscription Online Database' and the same have no mention of "online educational journals or periodicals". As such, the applicant is collecting a subscription fee which is nothing but the fee charged to gain access to the data available in the databa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/2017-Central Tax (Rate) dated 28th June 2017 further amended by notification no. 02/2018-Central Tax (Rate) dated 25th January 2018, against Serial number 66; Services provided - (b) to an educational institution, by way of- "(v) supply of online educational journals or periodicals:"; is taxed at NIL rate. This has created confusion as some law schools are insisting that GST is not applicable to them on account of the above Notification as amended. We would like to know if our services referred above are covered by the above amendment. If the answer is in the affirmative, do we charge GST at NIL rate ? Answer- Replied in negative. 19. This ruling is valid only within the jurisdiction of Authority for Advance Ruling Uttar Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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