HSN CODE FOR E-BOOKS
This query is : Resolved
Ravi Singh
(Querist)
11 September 2020
Dear All,
I am working in a Publishing House and recently we have launched the digital version of the books. And we are selling it online. Kindly let me know what will be the HSN codes for the digital version of the books.
We also conduct the online exams for the students and we also charged the fees and providing them with the e-book and the practice paper.
What will be the Income head in P&L Account and what will be the treatment under the GST Rules?
Thanks & Regards
Ravi SINGH
I am working in a Publishing House and recently we have launched the digital version of the books. And we are selling it online. Kindly let me know what will be the HSN codes for the digital version of the books.
We also conduct the online exams for the students and we also charged the fees and providing them with the e-book and the practice paper.
What will be the Income head in P&L Account and what will be the treatment under the GST Rules?
Thanks & Regards
Ravi SINGH
Lekhraj sood
(Expert)
11 September 2020
1.SAC code for ebooks will be 998431 and GST @ 18%.
2. This activity of conducting exams and providing practice papers will be composite supply where conducting of examinations will be principal supply. Refer advance Ruling No.GST-ARA- 07/2019-20/B-99 dated 23.8.19 re Attest Testing Services Limited (GST AAR Maharashtra)
2. This activity of conducting exams and providing practice papers will be composite supply where conducting of examinations will be principal supply. Refer advance Ruling No.GST-ARA- 07/2019-20/B-99 dated 23.8.19 re Attest Testing Services Limited (GST AAR Maharashtra)
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