Venbakkam Commandur Janardhanan, (Propreitor Law Weekly Journal )
Question(s) on which Advance Ruling Sought:
- 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?
- Whether the liability on the sale of DVD/pen drive which contains printed version of law citations can be adjusted against the available ITC?
- Whether the liability on sale of e-book of printed version of law citation can be adjusted against the available ITC?
- Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9?
- 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.
- Question No. 2, 3 & 4 are not answered as not in the ambit of advance Ruling as stated in para 5 above.