ONLINE JOURNALS VD OIDAR

As per Notification 13/2028 CT (R)
Supply consisting only of e-book is taxable @ 5% GST
Explanation.- For the purposes of this notification, “e￾books” 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
device.

AND

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.
(I)....
(II) ......
(III) .......
(iv) .....
*(v) supply of online journal or periodicals