Authority for Advance Ruling — GST on online database, online books, newspapers – The Applicant is engaged in providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare Acts/Rules/E-books/News/Articles) through their website www.manupatra.com to law firms, lawyers, companies, government, judiciary, law schools. The applicant sought an advance ruling as to whether their services are covered by the amendment vide notification no. 02/2018-Central Tax (Rate) dated 25th January 2018 amending notification no. 12/2017-CTR against Serial number 66; if the answer is in the affirmative, do they charge GST at NIL rate. The authority observed that database and journals or periodicals are different thing and exemption is not available to online database, online books, newspapers, directories and non-educational journals under sl. No. 66(b)(v) of the Notification No. 12/2017-CT (Rate) dated 28.06.2017.
Held that:- The Hon’ble Authority for Advance Ruling replied in negative.