https://www.taxtmi.com/caselaws?id=751660 AAR Karnataka ruled that Clinical Key subscription services to AIIMS are not exempt from GST under Entry 69(b)(v) of Notification 9/2017-IT(Rate). The service constitutes online access to a medical database rather than supply of educational journals/periodicals, despite AIIMS qualifying as an educational institution. For GST liability, AIIMS must discharge GST for periods up to 30.09.2023 and from 01.10.2023 onwards as it receives OIDAR services for business purposes and holds GST registration. The exemption similarly does not apply to other educational institutions receiving Clinical Key services. en-us Mon, 15 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751660 AAR Karnataka ruled that Clinical Key subscription services to AIIMS are not exempt from GST under Entry 69(b)(v) of Notification 9/2017-IT(Rate). The service constitutes online access to a medical database rather than supply of educational journals/periodicals, despite AIIMS qualifying as an educational institution. For GST liability, AIIMS must discharge GST for periods up to 30.09.2023 and from 01.10.2023 onwards as it receives OIDAR services for business purposes and holds GST registration. The exemption similarly does not apply to other educational institutions receiving Clinical Key services. Case-Laws GST Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751660