Description of Service (3)

Rate % (4)

Condition (5)

[1][(i) Supply consisting only of e-book.

Explanation.- For the purposes of this notification, “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device.

2.5

-]

[2][(ii) Telecommunications, broadcasting and information supply services other than (i) above.

9

-