TaxTMI 
TaxTMI 
TaxTMI 
2020 (5) TMI 219
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...., No.3, South Mada Street, Mylapore, Chennai-600004, (hereinafter called the Applicant) is engaged in supply of printed law journals and DVD's of law journal. They are Registered under GST with GSTIN33AEQPJ1796L1ZX. They have preferred an Applications seeking Advance Ruling on the following questions: 1. Whether the assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD's/CD's with a software to search and read it in computers and hand held devices come under the category of E Book, so that it can avail the benefit of notification dated 26.07.2018 in respect of E-book? 2. Whether the liability on the sale of DVD/pen drive which contains printed version of law citations can be adjusted against the available ITC? 3. Whether the liability on sale of e-book of printed version of law citation can be adjusted against the available ITC? 4. Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9? The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted the copy of Challans evidencing payment of Applic....
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....which is valid for 1 year subscription and updates are provided weekly, when the user connects to internet. The renewal is charged separately after one year without needing any more supply of DVDs etc. They also supply an online view of it available on the law weekly.com with access through user id and password without any limitation on the number of devices. They supply this as "Law Weekly Online" and it is available for one year. They stated that their books/magazines are available on electronic format to the customers through the use of their proprietary software, hence they are e-book and eligible for Notification No.13/2018 SI.No.22(i). They submitted brochure, invoice, input invoices. They undertook to submit terms 86 conditions given as insert and screen shots of installation, screen shot of terms & conditions of above version and of the home page/main page within 2 weeks. 3.1 Further to the hearing held on 23.07.2019, the applicant submitted the Screen shots of installation of DVD, Screen shot of terms & Condition for the same. 4. The applicant is under the administrative control of State GST and the State Jurisdictional Officer has furnished the comments on the questions....
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....ion is reproduced as under: 97 (2) The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97 (2) and no other issue can be decided by the Advance Ruling Authority. Of the above questions on which ruling is sought by the applicant, the question at (2) and (3) relates to utilization of credit availed by the applicant and Q. No. 4 is on reversal of credit availed, which do not fall under any of the category specified under Section 97(....
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....4500/- and GST charged g 18%. From the screen shots on the setup furnished, it is seen that the DVD contains an executable file (setup). On opening the said file, The Law Weekly Desktop Setup Wizard' opens to install the application The Law Weekly Desktop'. The user has to accept "End User License Agreement for licensing of The law Weekly DVD version with online update'. On accepting the same, the software The Law Weekly Desktop' is installer) in the hard drive of the desktop/system. To use this software, the user has to open the application while inserting the dongle are inserted in the desktop. Further the screen shots on the weekly updates shows the last release updated, last downloaded date and description: Activating product details using dongle fixed. It is seen that the software gives the user option to search various Acts, case laws on Criminal Law, Cr.P.C., I.P.C., Evidence Act, etc hitherto published in the journal. The software is updated with new content, updates of cases when connected to internet. Thus, it is seen that the DVD in effect contain software which requires an End User License Agreement to be accepted by the user. The DVD is not an electronic version of the....
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....lated or providing interactivity to a user, by means of an automatic data processing machine. The supply of DVD/CDs with the loaded 'The Law Weekly Desktop' Software along with its end user license by the applicant is a supply of goods classifiable under CTH 85238020. 6.4 The issue raised by the applicant is whether the supply of DVDs/CDs with a Dongle falls under the definition of `E-book' defined under the Notification No. 13/2018-C.T.(Rate) dated 26.07.2018 which amends the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017. The said entry is given below, for ease of reference: (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services) (1) Supply consisting only of e- book. Explanation.- For the purposes of this notification, "e-books" means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 - Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 provides the applicable rates for various services. As per the Explanation given i....