Supply of Database Service to AllMS Not covered under GST exemption under Notification: AAR [Read Order]

It was observed that the customer, with the Clinical Key' subscription, gets online access to a medical centric database with a search facility and no human intervention is available
Karnataka AAR - AAR - AllMS Not covered under GST - AllMS - GST - All India Institute of Medical Sciences - Tax news - Taxscan

The Karnataka Authority for Advance Rulings held that supply of database service to AllMS is not covered under Goods and Service Tax ( GST ) exemption under Notification. The applicant is seeking the rate of tax/ exemption on the supplies under Clinical Key subscription product supplied to specified customers ( educational institutions ). It was…

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