Live Help
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session
 

DVDs/CDs supplied with software to use it as application are not ‘e-books’, ineligible for 5% GST

May 20, 2020[2020] 116 taxmann.com 578 (AAR - TAMILNADU)
276 Views

GST : Where assessee/dealer is engaged in publishing law journal in print and selling same content that is in books in electronic form in DVDs/CDs with a software to search and read it in computers and hand held devices, supply of DVDs/CDs with loaded The Law Weekly Desktop Software with its end user license by applicant and supply of access to online database on applicant's website not being e-books, are not eligible to avail benefit of concessional rate of 2.5 per cent GST as per Sl. No. 22 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017

read more

taxmann.com
Payment
Best view in 1140 x 768