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GST on subscription of electronic journals by educational institutes

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Fri Feb 02 2024

29

If an educational institute is subscribing to electronic journals from publisher, is GST applicable?

Fri Feb 02 2024

0

Service is supplied by the publisher of electronic journals hence GST is applicable.

GST exemption is mainly available for services provided by educational institutions. But in some cases, services supplied to educational institutions are also exempted but journal subscription is not covered under that.

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