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. 12/2017 and the said entry does not cover supply of E-books, Newspapers, directories and non-educational journals or periodicals.

We find that the invoices issued by the applicant to different educational institutions (as detailed in Para 8 above) have mention of description 'Annual Subscrip.....

Held - The journal is made available to the subscriber only through the J-Gate platform even after payment of additional fees to the publisher. Therefore, in our opinion, it is the appellant who make the supply of the online journals to educational institutions.

The supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under sub-item (v) of item (b) of serial no......

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 in the creation of the journals. In respect of the metadata they are only the gateway to the journals. In this context what the applicant supplies is educational material/information already prepared by someone else. They act only as a platform for supply of information or as an aggregator of infor.....

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 28.06.2017 and it is an educational institution which offers qualification recognized by law. Therefore, the receipt of online journals and periodicals by IIMB from a person located in a non-taxable territory will be eligible for exemption from payment of IGST in terms of Sl.No 10 of Notification No 09/.....

Held - All educational services provided by an institute, which leads to a qualification/ degree, recognized by the law, exempt from payment of GST. The Indian Institutes of Management have been segregated from all other educational institutes and the educational services provided by them are subject to different treatment in terms of exemptions.

Supply of online educational journals or periodicals to the Indian Institute of Management, .....