{"id":242088,"date":"2021-01-11T09:00:23","date_gmt":"2021-01-11T03:30:23","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=242088"},"modified":"2021-01-11T11:23:04","modified_gmt":"2021-01-11T05:53:04","slug":"do-law-journals-sold-in-electronic-form-in-dvds-cds-come-under-category-of-e-books-read-aars-ruling-on-the-question-of-gst-eligibility-on-law-weekly","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/11\/do-law-journals-sold-in-electronic-form-in-dvds-cds-come-under-category-of-e-books-read-aars-ruling-on-the-question-of-gst-eligibility-on-law-weekly\/","title":{"rendered":"Do Law Journals sold in electronic form in DVDs\/CDs come under category of E-books? Read AAR&#8217;s ruling on the question of\u00a0 GST exigibility on\u00a0 &#8220;Law Weekly&#8221;"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Tamil Nadu Authority for Advance Ruling (TN AAR): <\/strong>The Coram of Manasa Gangotri Kata, Additional Commissioner and Thiru Kurinji Selvaan V.S., Joint Commissioner, held that DVD\/CDs do not contain electronic versions of the journals but an executable software application and therefore do not fall under the explanation of &#8220;e-book&#8221;.<\/p>\n<p style=\"text-align: justify;\">Applicant in the instant matter supplied printed law journals and DVD\u2019s of the law journal.<\/p>\n<p style=\"text-align: justify;\">Questions that arose for Advance Ruling:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Whether the assessee\/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD\u2019s\/CD\u2019s with a software to search and read it in computers and hand held devices come under the category of \u2018E-book\u2019, so that it can avail the benefit of notification dated 26-07-2018 in respect of E-book?<\/li>\n<li>Whether the liability on the sale of DVD\/pen drive which contains printed version of law citations can be adjusted against the ITC?<\/li>\n<li>Whether the liability on the sale of e-book of printed versions of law citation can be adjusted against the available ITC?<\/li>\n<li>Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9?<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Applicant in its submissions mentioned that the Law Weekly were registered dealer under the erstwhile Tamil Nadu General Sales Tax Act and Tamil Nadu Value Added Tax Act.<\/p>\n<p style=\"text-align: justify;\">Due to development in technology applicant supplies e-books of the printed version to their customers at their request.<\/p>\n<p style=\"text-align: justify;\">On supply of printed books\/journals, they have not collected any GST as it is exempt. However for the supply of DVDs\/CDs and pen drives they paid GST at the tax rate of 18%\u00a0 and subsequent to the issue of Notification 13\/2018 Central Tax (rate) dated 26-07-2018 the applicant sought Advance Ruling on the applicability of the above said notification for the supply of the electronic form of DVDs\/CDs supplied by them.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong><u>Analysis and Ruling<\/u><\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\">Bench found that DVD\/CD &amp; Dongle loaded with the \u2018The Law Weekly\u2019 desktop software is an optical media loaded with software and the licence to use the software during the subscription period is a supply of service made along with the principal supply of goods in the said \u2018Composite Supply\u2019.<\/p>\n<p style=\"text-align: justify;\">The DVD\/CD &amp; Dongle being storage devices containing the software is the principal supply.<\/p>\n<p style=\"text-align: justify;\">AAR expressed that \u2018e-books\u2019 are electronic version of a printed book falling under the tariff item 4901 and supplied online which can be read on a computer or a hand held device, while in the case at hand, the contents supplied in the form of DVD\/CD is a software which is used to access content containing the judgments of various fora, case laws Act, etc. which provides for searching using a particular case number\/period\/act\/court or a combination of the above.<\/p>\n<p style=\"text-align: justify;\">DVD\/CDs do not contain electronic versions of the journals but an executable software application and therefore do not fall under the explanation of \u2018e-book\u2019.<\/p>\n<p style=\"text-align: justify;\">Initial supply of DVD\/CD is the supply of goods and hence the Notification won\u2019t be applicable.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #008000;\"><u>Ruling<\/u><\/span><\/h3>\n<p style=\"text-align: justify;\">Hence, the supply of DVDs\/CDs with \u2018The Law Weekly Desktop\u2019 software along with end user license and the supply of access to the on-line database on the applicant\u2019s website are not eligible to avail the benefit of entry at SI. No. 22 of Notification No. 13\/2018-C.T. (Rate) dated 26-07-2018.[Venbakkam Commandur Janardhanan Proprietor, Law Weekly Journal; Order No. 13\/AAR\/2020, decided on 27-02-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tamil Nadu Authority for Advance Ruling (TN AAR): The Coram of Manasa Gangotri Kata, Additional Commissioner and Thiru Kurinji Selvaan V.S., Joint <\/p>\n","protected":false},"author":8808,"featured_media":236120,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[44771,43333,6241,29785,44252,44770],"class_list":["post-242088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-citations","tag-e-books","tag-gst","tag-law","tag-law-journals","tag-law-weekly"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Do Law Journals sold in electronic form in DVDs\/CDs come under category of E-books? 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