The Appellate Authority for Advance Ruling (AAAR), Karnataka has held that the supply of online journals and periodicals to the IIM Bangalore is exempted from reverse charge mechanism under GST. It was argued that the applicant qualifies as an ‘educational institution’ as defined under clause 2(y) of the Notification No. 12/2017 Central Tax (Rate) dated […]
The post Online Journals supplied to IIM not subject to RCM under GST: AAAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
from Taxscan | Simplifying Tax Laws http://bit.ly/2Da3muP
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