India: DVDs/CDs supplied with software to use it as application are not ‘e-books’, ineligible for 5% GST

GST : Where assesses/dealer is engaged in publishing law journal in print and selling same content that is in books in electronic form in DVDs/CDs with a software to search and read it in computers and hand held devices, supply of DVDs/CDs with loaded The Law Weekly Desktop Software with its end user license by applicant and supply of access to online database on applicant’s website not being e-books, are not eligible to avail benefit of concessional rate of 2.5 per cent GST as per Sl. No. 22 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017.

Source Credit – Taxmann

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