CLI DVD Subscription GSTR ePro – GSTR xPro renewal with licence to also use any one web product of your choice for the year 2023 (select any one from web products 7,8,16,22)

Description

CLI DVD Subscription GSTR ePro – GSTR xPro renewal with licence to also use any one web product of your choice for the year 2023 (select any one from web products 7,8,16,22)

Applicant in the instant matter supplied printed law journals and DVD’s of the law journal.

Questions that arose for Advance Ruling:

• 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 ITC?
• Whether the liability on the sale of e-book of printed versions 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?

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.

Due to development in technology applicant supplies e-books of the printed version to their customers at their request.