My client is publishing e journal under publication. For that they receive the fees for subscriptions. Whether GST is applicable or not?? If yes at what rate???

Reply—Supply consisting only of e-book attracts 5% GST (Refer Notification No.13/2018-Central Tax (Rate) Dated: 26th July, 2018)

“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.