GST Update on whether DVDs containing case laws can be considered as "e-books"


Last updated: 22 May 2020

Court :
Tamil Nadu AAR

Brief :
In this update we shall discuss a recent advance ruling pronounced by Tamil Nadu AAR in the case of VENBAKKAM COMMANDUR JANARDHAN, proprietor of M/s Law Weekly Journal on the issue whether the sale of DVD’s/CD’s containing the printed content in electronic form with a software to search and read in computers fall under the category of E-books so as to be eligible for the benefit of reduced GST rate of 5% in terms of serial no. 22 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 13/2018-C.T. (Rate) dated 26.07.2018.

Citation :
VENBAKKAM COMMANDUR JANARDHAN, proprietor of M/s Law Weekly Journal

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Pradeep Jain
Published in GST
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