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AIIMS Subscription Services Classified as OIDAR, Not GST-Exempt; AIIMS Liable for GST as Importer of Online Medical Resources.
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....Exemption from GST - supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (AIIMS) - Governmental Authority or not - The Advance Ruling Authority (AAR) determined that the subscription services provided to AIIMS do not qualify as 'supply of online educational journals or periodicals' as specified under the GST exemption provisions. Instead, they are more broadly classified as OIDAR services, which include a composite supply of various online medical resources. For the period up to September 30, 2023, and after October 1, 2023, AIIMS does not qualify as a non-taxable online recipient. Therefore, it is responsible for the GST liability as the importer of the services. The Applicant, being a foreign entity, is not liable to pay GST as the services are considered imported by AIIMS.....