GST rates for e-books and telecommunications: reduced rate for e-books, standard rate for other services. Heading 9984 prescribes GST rates for telecommunications, broadcasting and information supply services, distinguishing supplies consisting only of an e-book-defined as an electronic version of a printed book under tariff item 4901 supplied online and readable on a computer or handheld device-from other services. The heading applies a lower rate to e-book supplies and a standard rate to other telecommunications, broadcasting and information supply services, and notes an amendment by notification no. 14/2018 altering the prior charging structure.
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GST rates for e-books and telecommunications: reduced rate for e-books, standard rate for other services.
Heading 9984 prescribes GST rates for telecommunications, broadcasting and information supply services, distinguishing supplies consisting only of an e-book-defined as an electronic version of a printed book under tariff item 4901 supplied online and readable on a computer or handheld device-from other services. The heading applies a lower rate to e-book supplies and a standard rate to other telecommunications, broadcasting and information supply services, and notes an amendment by notification no. 14/2018 altering the prior charging structure.
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