Sale of DVDs and CDs with Licensed Software will attract Higher GST Rate: AAR

The Tamil Nadu Authority of Advance Ruling (AAR) has  ruled  that the supply of DVDs and CDs with Licensed Software cannot be treated as  e-books  for the purpose of attracting a lesser rate of 5% GST. The applicant, VenbakkamCommandurJanardhanan, Proprietor M/s Law Weekly Journal, is engaged in the supply of printed law journals and DVDs of the law journals. The applicant soug…