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    <title>GST AAR on Supply of online educational journals or periodicals</title>
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    <description>Supply of online educational journals or periodicals is exempt only if the supply is of such journals or periodicals; access provided as an annual subscription to a comprehensive online database comprising books, newspapers, directories, judgments and similar text based information is not treated as the exempt supply and thus falls outside the exemption, rendering such subscription services taxable under GST.</description>
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      <description>Supply of online educational journals or periodicals is exempt only if the supply is of such journals or periodicals; access provided as an annual subscription to a comprehensive online database comprising books, newspapers, directories, judgments and similar text based information is not treated as the exempt supply and thus falls outside the exemption, rendering such subscription services taxable under GST.</description>
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