GST Exemption Confirmed for Educational Institutions on J-Gate Subscriptions Covering Online Journals and Periodicals.

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Full Text of the Document

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....Eligibility for exemption from GST - supply of services in the nature of subscription to the J-Gate by the educational institutions - supply of online journals and periodicals - The question before the lower Authority was regarding their eligibility to the exemption notification. There was no question regarding classification and rate of tax of the supply made by the appellant. - Benefit of exemption available - AAAR....