In re Venbakkam Commandur Janardhanan (GST AAR Tamilnadu)
The Applicant has stated that the Law Weekly (established in 1914) is a Law Journal reporting judgments of the Madras High Court and Supreme Court of India and is cited by the Lawyers and the judges in the form of Citations in courts across the state. They have stated that they were registered dealer under the erstwhile Tamil Nadu Genera/ Sales Tax Act and Tamil Nadu Value Added tax Act. The applicant supplies printed journals/books every week and the same is also sold in electronic form in DVDs/CDs with a pen drive as security lock with software to use it as an application in computers and hand held electronic devices to search and retrieve judgments. It is also available on their website www.thelawweekly.com , They have stated that due to development in technology they supply e book of the printed version to their customers at their request. They have also stated that on supply of printed books/journals they have not collected any GST as it is exempt. However, for the supply of DVDs/CDs and pen drives they paid GST at the rate of 18% and subsequent to the issue of notification 13/2018 Central Tax(rate) dated 26.07.2018 the applicant has sought Advance ruling on the applicability of the above said notification for the supply of the electronic form of DVDs/CDs supplied by them. The applicant has also stated that they have entrusted the job of developing the e-book with software to M/s Sofist India and have paid the GST for the services rendered by them. They have also claimed input tax for the purchase of paper, ink, CD, Fen drive and other connected materials. They also stated that they have sufficient credit in their electronic ledger and their liability is being adjusted every month against the credit.
