Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre-school and higher secondary school or equivalent, which is exempt by virtue of Notification No.2/2018 – Central Tax (Rate) dated 25.01.2018?
States/UT
Order No. & Date
KAR/AAR/75/2019-20 dated 24.09.2019
Order date
24-09-19
Upload file
Category
97 (2) (d)
Year
