AI Drafter 
TaxTMI 
TaxTMI 
2022 (2) TMI 828
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....has filed application for advance ruling in Form ARA-01 and submitted as under- (1) they are engaged in providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare Acts/Rules/E-books/News/Articles) through their website www.manupatra.com to law firms, lawyers, companies, government, judiciary, law schools. (2) their services come under SAC code 997331 and the applicable rate of GST is 18%. (3) As per notification no. 12/2017-Central Tax (Rate) dated 28th June 2017 further amended by notification no. 02/2018-Central Tax (Rate) dated 25th January 2018, against Serial number 66; Services provided - (b) to an educational insti....
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.... Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. 6. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter. The Additional Commissioner, Commercial Taxes, Gautam Budh Nagar Zone, Noida vide his letter C.No 1182/Adi. Comm. Va. Ka. Gau. Bu. Na. Zone Noida/2021-22 dated nil submitted that- (1) the applicant have obtained registration for the following- (a) Description of Goods- Printed Books, Brochures, Leaflets and similar printed matter, dies, Tapes, Solid state Non-Volatile storage Devices etc (b) Description o....
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....64 10-03-21 RML National Law University, Lucknow do 5 MANU06210960 23-06-21 IIM, Kolkata do 6 MANU08212139 26-08-21 IIM, Bangalore do 7 MANU07211538 27-07-21 Sastra Deemed University, Thanjavur do 8 MANU09212353 06-09-21 CHRIST (Deemed to be university), Ghaziabad do 9 MANU07211112 01-07-21 University of Delhi do 10 MANU01214163 05-01-21 OP Jindal Global University Sonipat do DISCUSSION AND FINDINGS- 9. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a referen....
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....are covered by the above amendment. If the answer is in the affirmative, do we charge GST at NIL rate ? 12. We find that the applicant desired to know as to whether their services are covered in the amendment done by the Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018 in the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The applicant have submitted in Form GST ARA-01 that they are providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare Acts/Rules/E-books/News/Articles) through their website www.manupatra.com to law firms, lawyers, companies, government, judiciary, law schools. The applicant have also submitted in Form GST ARA-01 th....
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....odicals Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b)........... Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of- (i) pre-school education and education upto higher secondary or equivalent or (ii) education as a part of an approved vocational education course. Nil Nil 14. We find that the nil rate of tax is applicable only on supply of online educational journals or periodicals under sl. No. 66(b)(v) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and the said entry does not cover supply of E-books, Newspapers, directories and non-educational journals or periodicals. 15. We find....
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....ious or academic ones, that are published at regular intervals. 17. to our considered view, Database and journals or periodicals are different thing and exemption is not available to online database, online books, newspapers, directories and non-educational journals under sl. No. 66(b)(v) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 18. Accordingly, we pass the following order- RULING Question- As per notification no. 12/2017-Central Tax (Rate) dated 28th June 2017 further amended by notification no. 02/2018-Central Tax (Rate) dated 25th January 2018, against Serial number 66; Services provided - (b) to an educational institution, by way of- "(v) supply of online educational jou....