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GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Classification of services - providing on-line text based ...


GST Case Update: Online Text-Based Services Like Books and Newspapers Not Exempt from Tax, Databases and Journals Differentiated.

February 19, 2022

Case Laws     GST     AAR

Classification of services - 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 - Database and journals or periodicals are different thing and exemption is not available to online database, online books, newspapers, directories and non-educational journals - AAR

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