Informatics Publishing Ltd ., In re
Date: February 10, 2020
Subject Matter
Subscription to the J-Gate by the educational institutions enjoys GST exemption. AAR ruling set-aside.
Summary
AAR held that the applicant carries out the aggregation of various articles from various journals and creates a database for reference. They themselves do not publish any journals. So their activity is in the domain of aggregation and supply of educa…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisio…