The Uttar Pradesh Authority of Advance Ruling has held that GST payable on online databases, online books, newspapers, directories & non-educational journals. The applicant, Manupatra Information Solutions Private Limited has been engaged in providing online 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…
