Held - 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.....

Held - The journal is made available to the subscriber only through the J-Gate platform even after payment of additional fees to the publisher. The.....

Held - The nature of the activity undertaken by the applicant relates to compilation of a certain prepared data at one place. They are not involved.....

Held - We have already concluded that IIMB is an educational institution as defined in clause 2(y) of the Notification No 12/2017 CT (R) dated 28.0.....

Held - All educational services provided by an institute, which leads to a qualification/ degree, recognized by the law, exempt from payment of GST.....