Rate of Tax — The Applicant is a provider of OIDAR services and one of the two sales services entities with SNG. It enters into sales contracts with customers. Furthermore, it performs sales and marketing, customer services, warehousing and deliveries of books and journals to customers. The sale service entities invoice the customers and, after deduction of a commission fee, subsequently transfer the revenue to the Publisher entities within SNG. The Applicant sought Advance ruling in respect of requirement to charge GST on supply of OIDAR services to ”only“ unregistered persons in India. The authority ruled out that the applicant has to charge GST on the supplies of OIDAR services made to unregistered persons in taxable territory for the purposes other than commerce, industry, business or profession. — Spring Nature Customer Service Centre Gmbh, In Re.. [2019] 16 TAXLOK.COM 131 (AAR-Karnataka)