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E-campus solutions supplied by the applicant are covered under SAC 997329 and taxable at 18% GST.

Rate of Tax — The Applicants are into the business of supplying e-campus solutions to various organisations and the consideration is received as a onetime investment and also running maintenance. The Applicant sought Advance ruling on the question what is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant?. The Authority ruled out that supplying e-campus solutions are covered under SAC 997329 and is liable to tax at 9% CGST and 9% under KGST Act, 2019. — Vaps Knowledge Services Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 139 (AAR-Karnataka)