Manupatra Information Solutions Private Limited ., In re
Date: November 25, 2021
Subject Matter
GST applicable on online text based information such as online books, newspapers, periodicals, to law firms, lawyers, companies,government, judiciary, law schools etc
Summary
Question- As per notification no. 12/2017-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 – (b) to an educational instit…
1. M/s Manupatra Information Solutions Private Limited, B-37, Sector-1, Noida, Gautam Budh Nagar-201301 (here in after referred to as the applicant) is a registered assessee under GST having GSTN 09AACCM5884H1Z2. 2. The applicant has filed application for advance ruling in Form ARA-01 and submitted as under- (1) they are engaged in providing online text based information such as online books…