https://www.taxtmi.com/article/detailed?id=9172 Distribution of printed journals on DVDs/CDs that install proprietary executable software and use a dongle with an end user license, plus subscription access to an online searchable database with updates, constitutes supply of software and online text based information rather than delivery of a machine readable single e book file; consequently these supplies are not eligible for the concessional GST classification for e books and are classifiable as online information/database access and software licensing services. en-us Wed, 13 May 2020 09:47:51 +0530 Wed, 13 May 2020 09:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9172 Distribution of printed journals on DVDs/CDs that install proprietary executable software and use a dongle with an end user license, plus subscription access to an online searchable database with updates, constitutes supply of software and online text based information rather than delivery of a machine readable single e book file; consequently these supplies are not eligible for the concessional GST classification for e books and are classifiable as online information/database access and software licensing services. Articles Goods and Services Tax - GST Wed, 13 May 2020 09:47:51 +0530 https://www.taxtmi.com/article/detailed?id=9172