Classification of Service — The applicant company engaged in the supply of online journals. They import various online journals from the foreign suppliers and supply them mainly to the educational institutions. As per the provisions of Section 5(4) of the IGST Act, read with section 13(12) of the IGST Act, the applicant is liable to pay IGST on the import value of online journals. The Applicant sought Advance ruling on the question that whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to preschool and higher secondary school or equivalent, which is exempt by virtue of Notification No.2/2018 - Central Tax (Rate) dated 25.01.2018? The Authority ruled out that the providing of access to the online content by the applicant to his users is covered under SAC 998431 and is liable to tax at 18%. — Informatics Publishing Ltd., In Re.. [2019] 16 TAXLOK.COM 135 (AAR-Karnataka)