GST – Online Supply of Educational Material to Educational Institutions exempted

THE AUTHORITY OF ADVANCE RULING

The Question and Ruling as follows :

Whether the supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under Notification No.2/2018 – Central Tax (Rate)?

RULING

The providing of access to the online content by the applicant to their users is covered under SAC 998431 and liable to tax at 9% CGST under the entry no.22 of Notification No.11/2017 – Central Tax (Rate) dated 28.06.2017 and 9% under the KGST Act as it is covered by entry no. 22 of Notification (11/2017) No. FD 48 CSL 2017 dated 29.06.2017.