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GST - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Benefit of exemption from GST - E-book or not - assessee/dealer ...


Dealer Challenges GST Exemption Status for Law Journals on DVDs/CDs: Are Executable Files Considered E-books?

May 9, 2020

Case Laws     GST     AAR

Benefit of exemption from GST - E-book or not - assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD’s/CD’s with a software to search and read it in computers and hand held devices - If it was an electronic version of the print journals, the DVD would have machine readable files in any format such as .doc, .txt, .pdf or any other readable files and not the executable file ( setup application) which it has.

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