harshit (student) 10 April 2020
as provided in notification no 02/2018 that supply of online journals and periodical to educational institution are exempt under GST.
however providing ebooks are also considered as OIDAR as per section 2(17).
so whether these are taxable or exempt?
just need a clarification that online journal and ebook are one and same thing
but different aspects!
what to do?
Pankaj Rawat (GST Practitioner) 10 April 2020
As per Notification 13/2028 CT (R)
Supply consisting only of e-book is taxable @ 5% GST
Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book
(falling under tariff item 4901 in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975)) supplied
online which can be read on a computer or a hand held
As per Notification 2/2018 CT (R) :
(v) supply of online journal or periodicals is Nil Rated being Inserted Under S.no.66 of Notification 12/2017 CT (R)
and S.no. 66 is : Services provided by educational Institution.
*(v) supply of online journal or periodicals