CGST rate on e-book, telecommunications, broadcasting and information services [Heading 9984]

22 - Heading 9984

Description of Service (3)

Rate % (4)

Condition (5)

[1][(i) Supply consisting only of e-book.

Explanation.- 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.

2.5

[2][(ii) Telecommunications, broadcasting and information supply services other than (i) above.

[1] Inserted by Notification No. 13/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018.

[2] Substituted by Notification No. 13/2018-Central Tax (Rate) dt. 26-07-2018 wef 27-07-2018. Earlier inserted by Notification No. 11/2017-Central Tax (Rate) dt.28-06-2017 wef 01-07-2017 as

Telecommunications, broadcasting and information supply services

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CGST Rate on supply of services [Section 9(1) of CGST Act]

CGST rate on e-book, telecommunications, broadcasting and information services [Heading 9984]