AAR: Leasing of e-learning facilities taxable at the rate of 18% GST

Karnataka AAR holds that supplying of e-campus solutions involving various e-learning facilities along with hardware to various organizations on a lease basis for a period of 5 years for certain consideration, is covered under SAC 997329 liable to tax @ 18%; Observes that, what is leased in not individual goods but all the goods involved in set-up of an e-classroom and “moment the e-classroom comes into existence, the individual goods lose their existence and only additiona...