GST on Clinical Key Subscription services to AIIMS

In re Elsevier BV (GST AAR Karnataka) a) Whether the supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (“AIIMS”) is exempt from GST under Entry No. 69 (b) (v) of the Notification No. 9/2017-IT (Rate) dated 28 June 2017? The supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (“AIIMS”) is not exempt from GST under Entry No. 69 (b) (v) of the Notification No. 9/2017-IT (Rate) dated 28 June 2017. b) If the answer to the above question is negative, whether the Applicant or AIIMS needs to dis...