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Case Name : In re Informatics Publishing Ltd. (GST AAR Karnataka)
Related Assessment Year :
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In re Informatics Publishing Ltd. (GST AAR Karnataka) Whether the supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under Notification No. 2/2018- Central Tax (Rate)? The transaction of the applicant is verified and found that the applicant is only providing access to the articles published in various journals and papers to its subscribers. It itself is not publishing any online journal, but only maintaining a database of links to all the journals. It is seen that the links to the articles are maintained in a meta...
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