https://www.taxtmi.com/caselaws?id=395186 The Authority for Advance Ruling (AAR) determined that the supply of DVDs/CDs with proprietary software for reading law journals does not qualify as an "E-Book" under Notification No. 13/2018-C.T.(Rate). The AAR did not provide rulings on the adjustment of liability on the sale of DVDs/pen drives or e-books against available Input Tax Credit (ITC) as these issues were deemed outside its jurisdiction. Additionally, the AAR did not address the query regarding the reversal of balance ITC accrued on the purchase of paper and other materials while filing GSTR 9, stating it falls beyond its authority. en-us Thu, 27 Feb 2020 00:00:00 +0530 Mon, 01 Mar 2021 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395186 The Authority for Advance Ruling (AAR) determined that the supply of DVDs/CDs with proprietary software for reading law journals does not qualify as an "E-Book" under Notification No. 13/2018-C.T.(Rate). The AAR did not provide rulings on the adjustment of liability on the sale of DVDs/pen drives or e-books against available Input Tax Credit (ITC) as these issues were deemed outside its jurisdiction. Additionally, the AAR did not address the query regarding the reversal of balance ITC accrued on the purchase of paper and other materials while filing GSTR 9, stating it falls beyond its authority. Case-Laws GST Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395186