Heading 9984
Services – Rates of Tax
GST
22
\nHeading 9984
\n(Telecommunications, broadcasting and information supply services)
\n (i) Supply consisting only of e-book.
\nExplanation.- For the purposes of this notification, “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device.
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