Question32:

GST on ebook?

Invoice raised by lawcrux, classified ebook(lawcrux gst) under hsn code 8523 while going through this entry in detail, its give an impression that books content must be pass to user on a media for example disc, tape or card. It does not cover the case where ebook transfer through internet.pl explain why ebook should not be covered under SAC 99843 as service instead of goods under hsn 8523.

Answer

The E-book is in form of DVD at the time of purchase and  it is installed in your computer thereafter it is updated through net . Further from time to time we are sending updated version of DVD when there are huge changes in programming & data structure.
Accordingly it is classified under HSN 8523. (Reply dt. 13/4/2018)