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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 X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 applicant is pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding 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 Muslim Unive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsity 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 charge GST. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 obtained registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 said supply is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 subscription fees to provide acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss 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: M/S. MANUPATRA INFORMATION SO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LUTIONS 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 of AAR ? If yes, how and if not, why not ? Thus you will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Sir , thank you so much for the kind words. Your suggestion is valuable and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in the interest of the readers. I shall do as suggested. Thank you Sir.
Dated: 26-2-2022 X X X X Extracts X X X X X X X X Extracts X X X X
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