Classification of Service — The applicant states that they are in the business of supplying online journals. They have a portal called J-Gate, which is a platform for searching various educational journals. The Applicant sought Advance Ruling on the question whether the supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under Notification No.2/2018- Central Tax (Rate)?The Authority ruled out that providing of access to the online content by the applicant to their users is covered under SAC 998431 and liable to tax at 18%. — Informatics Publishing Ltd., In Re.. [2019] 16 TAXLOK.COM 136 (AAR-Karnataka)