Ques-As per notification no. 12/2017-Centeal Tax(Rate) dated 28th June 2017 further amended by notification no. 02/2018-Central Tax(Rate) dated 25th January 2018, against Serial number 66; Services provided-
(b) to an educational institution, by way of-
“(v) supply of online educational journals or periodicals:”; is taxed at NIL rate.
This has created confusion as some law schools are insisting that GST is not applicable to them on account of the above Notification as amended.
We would like to know if our services referred above are covered by the above amendment. If the answer is in the affirmative, do we charge GST at NIL rate?
Ans- Replied in Negative.
States/UT
Order No. & Date
UP_AAR_87 dated 25.11.2021
Order date
25-11-21
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Category
97(2)(b)
Year