Informatics Publishing Ltd ., In re

Date: September 23, 2019

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
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Subject Matter

Subscription to the J-Gate by the educational institutions attracts 18% GST

Exemption

Summary

Q) 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)? A) The applicant carries out the aggregation of variou…

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/- each under the CGST Act and the KGST Act. 2. The Applicant is a Company and is registered under t…

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