https://www.taxtmi.com/caselaws?id=387390 The Authority for Advance Ruling determined that the supply of services in the form of subscription to J-Gate by educational institutions does not qualify for GST exemption under Notification No.2/2018-Central Tax (Rate). The applicant's activity of aggregating and providing access to articles from various journals was classified as online text-based information services, subject to 9% tax under SAC 998431 for CGST and KGST. The ruling clarified that the service did not meet the criteria for exemption as online educational journals and periodicals, falling under the category of telecommunications, broadcasting, and information supply services. en-us Tue, 24 Sep 2019 00:00:00 +0530 Thu, 13 Feb 2020 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387390 The Authority for Advance Ruling determined that the supply of services in the form of subscription to J-Gate by educational institutions does not qualify for GST exemption under Notification No.2/2018-Central Tax (Rate). The applicant's activity of aggregating and providing access to articles from various journals was classified as online text-based information services, subject to 9% tax under SAC 998431 for CGST and KGST. The ruling clarified that the service did not meet the criteria for exemption as online educational journals and periodicals, falling under the category of telecommunications, broadcasting, and information supply services. Case-Laws GST Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387390