ITC on providing services of access to online content to users

In re Informatics Publishing Ltd. (GST AAR Karnataka) Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre-school and higher secondary school or equivalent, which is exempt by virtue of Notification No. 2/2018-Central Tax (Rate) dated 25.01.2018? The providing of access to the online content by the applicant to his users is covered under SAC 998431 and is liable to tax at 9% CGST under the entry no.22 of Notification No.11/2017- Central Tax (Rate) dated 28.06.2017 and at 9% under the KGST A...