Input Tax Credit — Applications seeking Advance Ruling on the following questions: 1. Whether the assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD’s/CD’s with a software to search and read it in computers and hand held devices come under the category of E Book, so that it can avail the benefit of notification dated 26.07.2018 in respect of E-book? 2. Whether the liability on the sale of DVD/pen drive which contains printed version of law citations can be adjusted against the available ITC? 3. Whether the liability on sale of e-book of printed version of law citation can be adjusted against the available ITC? 4. Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9? Held that— The supply of DVDs/CDs with The Law Weekly Desktop’ software along with enduser license and the supply of access to the on-line database on the applicant’s website are not eligible to avail the benefit of entry at SI.No. 22 of Notification No. 13/2018-C.T.(Rate) dated 26.07.2018 notification dated 26.07.2018. Q.No. 2, 3 and 4 are not answered as not in the ambit of advance Ruling. — Venbakkam Commandur Janardhanan, (Proprietor M/S. Law Weekly Journal), In Re… [2020] 21 TAXLOK.COM 121 (AAR-Tamil Nadu)