No GST exemption on online database, online books, newspapers, directories & non-educational journals

In re Manupatra Information Solutions Private Limited (GST AAR Uttar Pradesh) We find that the nil rate of tax is applicable only on supply of online educational journals or periodicals under si. No. 66(b)(v) of the notification no. 12/2017-Central Tax (Rate) dated 28th June 2017 as amended and the said entry does not cover supply of E-books, Newspapers, directories and non-educational journals or periodicals. We find that the invoices issued by the applicant to different educational institutions (as detailed in Para 8 above) have mention of description ‘Annual Subscription Online Databa...