Informatics Publishing Ltd ., In re
Date: September 24, 2019
Subject Matter
Providing of access to the online content is covered under SAC 9984 31 and is liable to 18% GST
Summary
Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre­school and higher secondary school or equivalent, which is exempt by virtue of Notificat…
1. M/s Informatics Publishing Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AACCT4896Q1Z8, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Company and is registered under…