Supply of DVD’s/CD’s with the software along with end user licence and the supply of access to on-line database on the applicant’s website – Is not e-book – Not eligible to avail the benefit of Notification No. 13/2018-CT(Rate) dated 26.07.2018.

Venbakkam Commandur Janardhanan, (Propreitor Law Weekly Journal )

Question(s) on which Advance Ruling Sought:

1. 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’s/CD’s with a software to search and read it in computers and hand held devices come under the category of ‘E-book’, so that it can avail the benefit of notification dated 26.07.2018 in respect of E-book?
2. Whether the liability on the sale of DVD/pen drive which contains printed version of law citations can be adjusted against the available ITC?
3. Whether the liability on sale of e-book of printed version of law citation can be adjusted against the available ITC?
4. Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9?

RULING

1. The supply of DVD’s/CD’s with “The Law Weekly Desktop” software along with end user licence and the supply of access to on-line database on the applicant’s website are not eligible to avail the benefit of entry at Sr. No. 22 of Notification No. 13/2018-CT(Rate) dated 26.07.2018.
2. Question No. 2, 3 & 4 are not answered as not in the ambit of advance Ruling as stated in para 5 above.