Case LawAdvance Ruling No. KAR ADRG 74/2019
Informatics Publishing Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- September 23, 2019
- Type:
- Advance Ruling
- Members:
- Harish Dharnia, Ravi Prasad MP
Subject
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…
Judgement
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…