CLI DVD Subscription GSTR Pro – Renewal Licence for GSTR Professional valid for 2021 WITH WEEKLY GSTR Printed Parts
Bench found that DVD/CD & Dongle loaded with the ‘The Law Weekly’ desktop software is an optical media loaded with software and the licence to use the software during the subscription period is a supply of service made along with the principal supply of goods in the said ‘Composite Supply’.
The DVD/CD & Dongle being storage devices containing the software is the principal supply.
AAR expressed that ‘e-books’ are electronic version of a printed book falling under the tariff item 4901 and supplied online which can be read on a computer or a hand held device, while in the case at hand, the contents supplied in the form of DVD/CD is a software which is used to access content containing the judgments of various fora, case laws Act, etc. which provides for searching using a particular case number/period/act/court or a combination of the above.
DVD/CDs do not contain electronic versions of the journals but an executable software application and therefore do not fall under the explanation of ‘e-book’.
Initial supply of DVD/CD is the supply of goods and hence the Notification won’t be applicable.