2024-VIL-61-AAR
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SGST Advance Ruling Authority

GST – Karnataka AAR - Section 2(17) of the IGST Act 2017 - Online information and database access or retrieval (OIDAR) services – Scope of phrase “supply of online educational journals or periodicals” - Supply of subscription of online subscription based clinical database services (Clinical Key services) to M/s All India Institute of Medical Sciences (AIIMS) - Whether the supply of services of subscription of Clinical Key to AIIMS is exempt from GST under Entry No. 69(b)(v) of the Notification No. 9/2017-IT (Rate) dated 28 June 2017 – HELD – the supply of subscription-based services via ‘Clinical Key’ is covered under OIDAR services - applicant provides online access and retrieval services to a systematically organized clinical / medical database with one of the constituents of database being journals or periodicals. One constituent part of database alone cannot define the whole. Given the composite nature of contract and supply involving several constituents, the supply by the applicant does not qualify as ‘supply of online educational journals or periodicals’ - Exemption under Entry No. 69(b)(v) of the Notification No. 9/2017-IT(Rate) dtd 28.6.2017 is very specific to ‘supply of online educational journals or periodicals’ and not to entire gamut of OIDAR services, which is a composite supply of service, provided to educational institutions - supply of services by the applicant to AIIMS is not covered under exemption in terms of Entry No. 69(b)(v) of the Notification No. 9/2017-IT(Rate) dtd 28.6.2017 as amended – Ordered accordingly - Section 2(11) & 2(16) of IGST Act, 2017 - Whether it is the Applicant or the AIIMS needs to discharge the GST liability (i) for the period up to 30 September 2023 and (ii) for the period after 01 October 2023 – HELD - AIIMS, being a person located in the taxable territory other than non-taxable online recipient, is liable to discharge GST on OIDAR services for the period upto 30.09.2023, in terms of Sl.No.1 of Notification 10/2017-Integrated Tax (Rate) dated 28.06.2017 - For the period w.e.f 1.10.2023, any unregistered person receiving OIDAR services, located in taxable territory is considered as ‘Non-taxable Online Recipient’ (NTOR). It is an admitted fact in that AIIMS has obtained GST Registration, hence AIIMS being a GST registered recipient of OIDAR services, is liable to discharge GST liability from 1.10.2023 - Applicant is not liable to discharge the GST liability in respect of supply of services by the applicant to AIIMS through subscription of Clinical Key for both the periods i.e, for the period upto 30th September 2023 and for the period after 01 October 2023. The recipient of service, being the importer of service, is liable to discharge GST liability for both the periods - Whether the supply of services of subscription of Clinical Key to other educational institutions is exempt from GST under Entry No. 69(b)(v) of the Notification No. 9/2017-IT (Rate) dated 28 June 2017 – HELD - the exemption under Entry No. 69(b)(v) of the Notification No. 9/2017-IT (Rate) dated 28 June 2017 is applicable only on ‘supply of online educational journals or periodicals’, whereas the applicant providing services of subscription of Clinical key are providing services by way of online access and retrieval services to a systematically organized clinical / medical database - The supply of services (subscription of Clinical Key) to other educational institutions is not exempt from GST under Entry No. 69(b)(v) of the Notification No. 9/2017-IT (Rate) dated 28 June 2017
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