https://www.taxtmi.com/caselaws?id=397581 The Appellate Authority allowed the appeal, setting aside the Authority for Advance Ruling's decision. They determined that the supply of services, such as subscription to the J-Gate by educational institutions, qualifies for GST exemption under specific provisions of the Central Tax (Rate) Notifications. The Appellate Authority disagreed with the initial classification and tax rate imposed by the AAR, emphasizing that the appellant's service met the criteria for exemption. The delay in filing the appeal was condoned, and the appellant's arguments regarding the nature of their service were accepted, leading to a favorable outcome for the appellant. en-us Mon, 10 Feb 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397581 The Appellate Authority allowed the appeal, setting aside the Authority for Advance Ruling's decision. They determined that the supply of services, such as subscription to the J-Gate by educational institutions, qualifies for GST exemption under specific provisions of the Central Tax (Rate) Notifications. The Appellate Authority disagreed with the initial classification and tax rate imposed by the AAR, emphasizing that the appellant's service met the criteria for exemption. The delay in filing the appeal was condoned, and the appellant's arguments regarding the nature of their service were accepted, leading to a favorable outcome for the appellant. Case-Laws GST Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397581