Where applicant is providing online access to articles published in various journals and papers to its subscribers is classifiable under Service Accounting Code (SAC) 998431 and liable to tax at 9 per cent CGST under Entry No. 22 of Notification No. 11/2017 – Central Tax (Rate), dated 28-6-2017 and at 9 per cent under KGST Act as it is covered by Entry No. 22 of Notification (11/2017) No. FD 48 CSL 2017 dated 29-6-2017
Source: taxmann.com
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