Classification of service — In the instant case, the appeal filed against the Advance Ruling order. the appellant had approached the lower Authority for a ruling on whether the subscriptions made by educational institutions to the J-Gate portal is exempted from GST in terms of entry Sl. No 66 of the Notification No 12/2017 CT (R) dated 28-06-2018.
The lower Authority therefore held that since the appellant is only providing a gateway to the data aggregated by them, they are not supplying the journals to the educational institutions and are not eligible for the exemption under clause (v) to entry Sl.No 66 of Notification No 12/2017 Central Tax (Rate)
Held that— There was no question regarding classification and rate of tax of the supply made by the appellant. We hold that the lower Authority has gone beyond the question on which a ruling was sought for and hence we set aside the finding on the classification and rate of tax of the supply.
The supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under sub-item (v) of item (b) of serial no. 66 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017— Informatics Publishing Ltd., In Re…  21 TAXLOK.COM 149 (AAAR-Karnataka)