Supply of Database Service to AllMS Not covered under GST exemption under Notification: AAR [Read Order]

The Karnataka Authority for Advance Rulings ruled that the supply of database services to AIIMS under the "Clinical Key" subscription is not exempt from GST under Notification No. 9/2017-1T(Rate). \r

M/S. Elsevier BV, the applicant, provides online access to a medical-centric database with search and navigation facilities, without human intervention. The database includes resources such as reference books, journals, drug information, videos, and clinical calculators. \r

The AAR observed that users, including healthcare professionals and medical students, access the content electronically through the website. Since the service involves no human intervention and is purely digital, it does not qualify for exemption under Entry No. 69(b)(v) of the notification.