https://www.taxtmi.com/caselaws?id=791497 A Coursera user licence that merely granted access to a proprietary digital platform was held not to be an education service under Heading 9992, because the applicant did not itself impart training or instruction. The exemption under Sl. No. 72 of Notification No. 12/2017-Central Tax (Rate) was also denied, as the supply did not fall within Heading 9992 and the recipient conditions were not met; exemption entries were construed strictly. The supply was instead classified under Heading 9973, specifically SAC 997331, as a licensing arrangement on a principal-to-principal basis. Heading 9984 was rejected because the specific licensing entry prevailed over the residual online content service classification. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 08 Jul 2026 11:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791497 A Coursera user licence that merely granted access to a proprietary digital platform was held not to be an education service under Heading 9992, because the applicant did not itself impart training or instruction. The exemption under Sl. No. 72 of Notification No. 12/2017-Central Tax (Rate) was also denied, as the supply did not fall within Heading 9992 and the recipient conditions were not met; exemption entries were construed strictly. The supply was instead classified under Heading 9973, specifically SAC 997331, as a licensing arrangement on a principal-to-principal basis. Heading 9984 was rejected because the specific licensing entry prevailed over the residual online content service classification. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791497