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MANUPATRA INFORMATION SOLUTIONS PRIVATE LIMITED
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

ABHISHEK CHAUHAN
VIVEK ARYA
Pet. Counsel
Deepak Kapoor
Vijay Singh Negi
Res. Counsel
---

Petitioner / Applicant

MANUPATRA INFORMATION SOLUTIONS PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Nov 25, 2021
Order No.

UP ADRG 87/2021

Citation

2021(11) TAXREPLY 5267
Original Order
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ORDER

1. M/s Manupatra Information Solutions Private Limited, B-37, Sector-1, Noida, Gautam Budh Nagar-201301 (here in after referred to as the applicant) is a registered assessee under GST having GSTN 09AACCM5884H1Z2. 2. The applicant has filed application for advance ruling in Form ARA-01 and submitted as under- (1) they are engaged in providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare Acts/Rules/E-books/News/Articles) through their website www.manupatra.com to law firms, lawyers, companies, government, judiciary, law schools. (2) their services come under SAC code 997331 and the applicable rate of GST is 18%. (3) As per notification no. 12/2017-Central Tax (Rate) dated 28th June 2017 further amended by notification no. 02/2018-Central Tax (Rate) dated 25th January 2018, against Serial number 66; Services provided - (b) to an educational institution, by way of,- "(v) supp....

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