Case Law Details
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 Database’ and the same have no mention of “online educational journals or periodicals”. As such, the applicant is collecting a subscription fee which is nothing but the fee charged to gain access to the data available in the database and to download the articles or information. The said invoices are not in respect of supply of online educational journals or periodicals.
We proceed to examine the terms database, journal and periodical. The dictionary meaning of the aforesaid terms are as under-
(1) As per Cambridge dictionary, database is large amount of information stored in a computer system in such a way that it can be easily looked at or changed.
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