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TMI BlogGST AAR on Supply of online educational journals or periodicalsX X X X Extracts X X X X X X X X Extracts X X X X ..... GST AAR on Supply of online educational journals or periodicals - By: - Ganeshan Kalyani - Goods and Services Tax - GST - Dated:- 26-2-2022 - - Notification no.12/2017-CTR dated 28.06.2017 provides the list of supply that are exempted under the CGST Act . This notification was amended vide Notification no.02/2018-CTR dated 28.01.2018 to insert clause (v) under entry 66(b) to exempt the supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly provided to an educational institution by way of supply of online educational journals or periodicals . In view of said amendment the applicant, M/s. Manupatra Informations Solutions Private Limited sought an advance ruling on whether GST is applicable on service provided to an educational institution by way of supply of online educational journals or periodicals . The applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is providing on-line text based information such as online books, newspaper, periodicals, directories (judgments/Notification/Bare Acts/Rules/E-Books/News/Articles etc) through their website to law firms, lawyers, companies, government, judiciary, law schools. Their client includes the following: Banaras Hindu University National Law School of India University, Bangalore Aligarh Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slim University Aligarh RML National Law University, Lucknow IIM, Kolkata IIM, Bangalore The applicant is of the view that 18% GST is applicable on service of on-line text based information provided to above mentioned institutions. However, their other competitors are referring to clause (v) of entry 66(b) supra supply of online educational journals or periodicals and does not char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge GST. In order to seek clarity on applicability of tax applicant has approached for Advance Ruling before Authority for Advance Ruling Goods and Services Tax, Uttar Pradesh on 01.09.2021. The application for advance ruling was forwarded to the Jurisdictional GST Officer seeking their views on this matter. The Jurisdictional Officer submitted, inter-alia, that the applicant has obta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined registration for services as On-line text based information such as online books, newspaper, periodicals, directories and the applicant are providing the said services only. These services are not covered in the entry 66(b)(v) of Notification no.12/2017 as amended vide Notification no. 02/2018. The applicant are not supplying online educational journals or periodicals as such the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said supply is not nil rated and chargeable to 18%. AAR, UP is of the view that the nil rate of tax is applicable only on supply of online educational journals or periodicals under entry no. 66(b)(v) of the Notification no.12/2017 as amended and this entry does not include supply of e-books, newspapers, directories and non-educational journals or periodicals. The applicant charges subscr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iption fees to provide access to the database by mentioning on invoice as Annual subscription for online database access . This means applicant is not providing supply of online educational journals or periodicals. So, in the considered view of the AAR, the service supplied by applicant does not fall under exemption entry of 66(b)(v) and therefore tax GST @18% is applicable. Reference: IN RE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : M/S. MANUPATRA INFORMATION SOLUTIONS PRIVATE LIMITED [2022 (2) TMI 828 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH] Ruling passed on 25.11.2021 - Reply By KASTURI SETHI as = Dear Sir, Very good article on the issue. I wish to suggest you that you should give your own opinion at the end by giving the heading as 'CONCLUSION'. Whether you support the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of AAR ? If yes, how and if not, why not ? Thus you will help the readers to form an opinion about the issue involved. It is not always necessary that any decision of AAR is legally right on merits. Hope you will like my suggestion. This will be in the interest of all readers of TMI website. Regards, K.L.SETHI Dated: 26-2-2022 Reply By Ganeshan Kalyani as = Sri Kasturi Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r , thank you so much for the kind words. Your suggestion is valuable and is in the interest of the readers. I shall do as suggested. Thank you Sir. Dated: 26-2-2022 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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