https://www.taxtmi.com/caselaws?id=387389 The Authority ruled that the applicant's supply of online educational journals and periodicals to educational institutions not covered by the exemption under Notification No.2/2018 was classified as online information and database access services, subject to a 9% tax rate under the CGST and KGST Acts. As the transaction was taxable, input tax credit on inward supplies was not restricted under Section 17 of the CGST Act. Therefore, the applicant was eligible to claim input tax credit without limitations, as the supply did not qualify for exemption under relevant notifications. en-us Tue, 24 Sep 2019 00:00:00 +0530 Thu, 30 Jan 2020 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387389 The Authority ruled that the applicant's supply of online educational journals and periodicals to educational institutions not covered by the exemption under Notification No.2/2018 was classified as online information and database access services, subject to a 9% tax rate under the CGST and KGST Acts. As the transaction was taxable, input tax credit on inward supplies was not restricted under Section 17 of the CGST Act. Therefore, the applicant was eligible to claim input tax credit without limitations, as the supply did not qualify for exemption under relevant notifications. Case-Laws GST Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387389