https://www.taxtmi.com/caselaws?id=418577 The AAR, UP held that online text-based information services including legal databases, e-books, newspapers, and directories provided through a website do not qualify for nil tax rate under notification 12/2017-Central Tax (Rate). The exemption under serial number 66(b)(v) applies only to online educational journals or periodicals, not to database subscriptions or non-educational content. The applicant's invoices described services as "Annual Subscription Online Database" rather than educational journals, confirming these are subscription fees for database access and downloads, which remain taxable as the exemption does not extend to online databases, books, newspapers, directories, or non-educational journals. en-us Thu, 25 Nov 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418577 The AAR, UP held that online text-based information services including legal databases, e-books, newspapers, and directories provided through a website do not qualify for nil tax rate under notification 12/2017-Central Tax (Rate). The exemption under serial number 66(b)(v) applies only to online educational journals or periodicals, not to database subscriptions or non-educational content. The applicant's invoices described services as "Annual Subscription Online Database" rather than educational journals, confirming these are subscription fees for database access and downloads, which remain taxable as the exemption does not extend to online databases, books, newspapers, directories, or non-educational journals. Case-Laws GST Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418577