Elsevier BV ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- April 14, 2024
- Type:
- Advance Ruling
- Members:
- Kiran Reddy, Ravi Prasad
Subject
Supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (“AIIMS”) is not exempt from GST
Summary
The case law involves a dispute regarding the GST treatment of services provided by the applicant related to the supply of online content such as educational periodicals, journals, books, and videos to educational institutions. The applicant sought a…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. Elsevier BV, (herein after referred to as ‘Applicant , C/o M/s Pricewaterhouse & Co LLP, Building 10, Tower C, 18th Floor, DLF Cyber City, Gurugram-122 002, India., having GSTIN 9917NLD29003OSV, have filed an application for Advance Ruling, in form GST ARA-01 discharging the fee of Rs.5,000/- under the IGST Act 2017.…