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GST Case Update: Online Text-Based Services Like Books and Newspapers Not Exempt from Tax, Databases and Journals Differentiated.

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Full Text of the Document

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....Classification of services - 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 - Database and journals or periodicals are different thing and exemption is not available to online database, online books, newspapers, directories and non-educational journals - AAR....

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