On-line content classification clarifies taxable service categories and inclusions and exclusions under GST guidance for digital suppliers. Classification of on-line content services designates a service grouping for electronic delivery of textual, audio, video and software products and other digital content under Service Code 99843, with subcategories for on-line text based information, on-line audio, on-line video, software downloads and other on-line content. The explanatory scope identifies typical inclusions (books, periodicals, directories, databases, streamed and downloadable media), lists express exclusions to preserve classification boundaries, recognises multiple payment modalities (subscription, membership, pay per play, pay per view) and aligns the scheme with a modified United Nations Central Product Classification.
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On-line content classification clarifies taxable service categories and inclusions and exclusions under GST guidance for digital suppliers.
Classification of on-line content services designates a service grouping for electronic delivery of textual, audio, video and software products and other digital content under Service Code 99843, with subcategories for on-line text based information, on-line audio, on-line video, software downloads and other on-line content. The explanatory scope identifies typical inclusions (books, periodicals, directories, databases, streamed and downloadable media), lists express exclusions to preserve classification boundaries, recognises multiple payment modalities (subscription, membership, pay per play, pay per view) and aligns the scheme with a modified United Nations Central Product Classification.
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