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Online Journal Publication Fee

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(Querist)
26 May 2023 I am working at a University, Prof has to publish an Online Journal. What is the SAC code for the same and the GST rate?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
26 May 2023 Providing of access to the online content is covered under SAC 998431 and taxable @ 18%.

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