Reetu | Feb 22, 2022 |
GST Applicable on Online Educational Journals or Periodicals to Educational Institution
Uttar Pradesh Authority of Advance Ruling (AAR) in the matter of Manupatra Information Solutions Pvt Ltd has ruled out that GST is applicable on Online Educational Journals or Periodicals to Educational institutions.
The Question was that As per notification no. 1212017-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 to an educational institution, by way of supply of on line educational journals or periodicals is taxed at NIL rate.
This has created confusion as some law schools are insisting that GST is not applicable to them on account of the above Notification as amended.
We would like to know if our services referred above are covered by the above amendment. If the answer is in the affirmative, do we charge GST at NIL rate ?
To this Authority said that GST Would be applicable on the same. As per Authority Database and journals or periodicals are different things and exemption is not available to the online database, online books, newspapers, directories, and non-educational journals provided by the Applicant.
The Applicant is a company registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and UPGST / SGST Act respectively). The applicant is 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.
The Ruling was made by Shri Abhishek Chauhan, Additional Commissioner of Central Goods and Service Tax, Audit Commissionerate, Lucknow, Member (Central) and Shri Vivek Arya, Joint Commissioner of State Goods and Service Tax, Member (State)
To Read Ruling Download PDF Given Below:
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