Supply of e-campus solutions (leasing of infrastructure) falls under SAC 997329

In re VAPS Knowledge Services Pvt. Ltd. (GST AAR Karnataka) What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant? The supplies made by the applicant are covered under SAC 997329 and is liable to tax at 9% CGST under entry 17(iii) of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 read with entry no. 453 of Schedule Ill of Notification No.1/2017 — Central Tax (Rate) dated 28.06.2017. Similarly, the supplies are liable to tax at 9% under Karnataka Goods and Services Tax Act, 2019. FULL TEXT OF ORDER OF AUTHORITY OF ADVANC...